Capital gains tax tool for Spain

Estimate tax on the sale for resident and non-resident sellers, with a clear deductible-cost breakdown and 3 percent withholding flow.

Uses the current IRPF and IRNR assumptions configured at CasaViva Costa, including the standard 3 percent withholding for non-residents.

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Resident and non-resident scenarios
3 percent withholding flow
Deductible-cost breakdown

Input data

Purchase price (€)

Sale price (€)

Total deductible costs (€) Only documented purchase/sale-related costs. Not maintenance or furniture.

Primary residence exemption (reinvestment or age 65+) Applies to: • Full reinvestment of the total sale amount within 2 years, OR • Sellers aged 65+ (primary residence held for at least 3 years). If reinvestment is partial, the exemption is proportional.

Number of owners

Tax residency (IRPF / IRNR) For capital gains on property transfers, IRNR uses 19 percent. The 3 percent withholding still applies at sale (Modelo 211).

Results

Estimated net proceeds after tax

€0.00

Capital gains tax €0.00

Taxable gain €0.00

Regime —

View calculation details

Gain breakdown

Total gain: €0.00
Total deductible costs: €0.00
Taxable capital gain: €0.00

Per owner

Gain per owner: €0.00
Estimated tax per owner: €0.00

Final outcome

3 percent withholding on sale price (Modelo 211): €0.00
Outstanding tax after withholding (Modelo 210): €0.00
Net proceeds after tax: €0.00

Theoretical tax due (IRNR 19 percent)	€0.00
Withholding applied (3 percent)	€0.00
Amount still due	€0.00

Resident vs non-resident (Spain 2026 · quick guide)

Topic	Resident (IRPF)	Non-resident (IRNR)
Rate logic	Progressive savings scale: 19%, 21%, 23%, 27%, 30%.	Fixed 19% on capital gain for transfer.
3 percent withholding at sale	No	Yes, buyer withholds 3 percent as prepayment.
Common forms	Modelo 100 (annual IRPF).	Modelo 210 (IRNR) + Modelo 211 flow.
Indicative timeline	Annual IRPF calendar.	Settlement via Modelo 210 after withholding (in practice often referenced within approximately 4 months).
Exemptions	Can apply in specific cases (e.g., full reinvestment in primary residence within 2 years, or sale of primary residence at 65+).	Generally more limited.

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Next step

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