Country tax profile · 2026
Spain capital gains tax
Applies
capital gains tax for individuals
How Spain taxes capital gains
19%-30% (savings tax base: 19% up to 6k, 21% 6k-50k, 23% 50k-200k, 27% 200k-300k, 30% over 300k)
Compiled by MyNomadWorld for Spain and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.
How Spain compares
57 of 197 countries we track have no capital gains tax for individuals. Spain is not one of them.
Who is a tax resident of Spain?
>183 days in Spain in a calendar year, or Spain being the main base/centre of economic interests (spouse/minor children residing in Spain is a rebuttable presumption).
Related Spain taxes
Moving to Spain?
Get matched with a vetted Spain tax & immigration advisor who handles residency and the exit from your current country.
See advisors →Spain capital gains tax FAQ
What is the capital gains tax rate in Spain?
19%-30% (savings tax base: 19% up to 6k, 21% 6k-50k, 23% 50k-200k, 27% 200k-300k, 30% over 300k)