Spanish capital gains tax calculator for shares, crypto and property
Spain taxes capital gains in the savings base (base imponible del ahorro) at 19 to 30%: the gain fills the bands from the bottom, with no exempt amount and no income interaction. Shares, crypto, funds and property all pay the same scale.
Work out the tax on a share, crypto or property disposal from your dates and costs. Enter sales by hand or import your broker CSVs, and the calculator nets your losses (including losses brought forward, which carry four years), fills the savings bands band by band, and flags the main-home reliefs it deliberately never computes. Everything stays in your browser.
Rates current as of 2026-09-17, from AEAT’s gravamen de la base liquidable del ahorro manual page.
Current rules
The rates behind the number
The savings base (base imponible del ahorro) by year
| Band of the savings base | 2023 | 2024 | 2025 to 2027 |
|---|---|---|---|
| First €6,000 | 19% | 19% | 19% |
| €6,000 to €50,000 | 21% | 21% | 21% |
| €50,000 to €200,000 | 23% | 23% | 23% |
| €200,000 to €300,000 | 27% | 27% | 27% |
| Over €300,000 | 27% | 28% | 30% |
The general scale (state half): salary and other work income; it never applies to capital gains
| General base | Marginal rate |
|---|---|
| €0 to €12,450 | 19% |
| €12,450 to €20,200 | 24% |
| €20,200 to €35,200 | 30% |
| €35,200 to €60,000 | 37% |
| €60,000 and over | 45% |
Figures are from the official records retrieved 2026-09-17; each table links back to the authority page above. In 2023 the savings scale ran four bands, with everything over €200,000 at 27%; the €200,000 to €300,000 and over-€300,000 rows show that year accordingly.
Questions
Spain capital gains questions
How is the tax on a sale calculated?
Sale proceeds minus what the asset cost you, minus the costs of buying and selling, plus improvements for property. The gain joins your dividends and interest in the savings base, losses come off first, and the net amount fills the 19 to 30% bands from the bottom.
Is the first €6,000 of gains exempt?
No. €6,000 is where the first rate band ends, not an allowance: the first euro of gain is taxed at 19%, the next euros at 21%, and so on. Spain has no annual exempt amount for capital gains, so a gain of €500 pays €95.
When is the return filed and the tax paid?
In the renta campaign, which runs from April to 30 June of the year after the sale. The tax is settled with the return, either as a single payment or, in most years, split 60% at filing and 40% in November.
Are personal-use goods like cars taxable?
Yes. Gains on private-use movable property, cars, jewellery, furniture, are taxable in Spain and belong in Other assets. Losses on personal-use goods are never deductible, so a loss on your car does not reduce your savings base.
What is the savings base?
The savings base (base imponible del ahorro) taxes capital gains, dividends and interest at its own progressive scale, separate from the general (work) scale. EUR 6,000 is the first bracket limit, NOT an exemption: the first euro of gain is taxed at 19%.
Is crypto taxed the same as shares?
Crypto gains enter the same savings base. Shares, funds, property: all savings-base gains.
Has the top rate changed recently?
The top rate is 30% from 1 January 2025 (28% in 2024, 27% in 2023; AEAT Novedades INFORMA 2025 confirmed the 28% to 30% rise). Verified on AEAT's IRPF manual: https://sede.agenciatributaria.gob.es/Sede/ayuda/manuales-videos-folletos/manuales-practicos/irpf-2025/c15-calculo-impuesto-determinacion-cuotas-integras/gravamen-aplicable-contribuyentes-irpf-residentes-extranjero/gravamen-base-liquidable-ahorro.html
How do the main-home reliefs work?
No annual exemption. Primary-residence gains: exempt if reinvested in another main home; sellers 65+ fully exempt (also for reinvestment in annuities).
How do losses and the carryforward work?
Losses offset savings-base gains; the netting is annual with 4-year carryforward.
Do the regional scales change the rate on gains?
Regional scales do not apply to the savings base (state-only), so the calculator is location-independent.
What else does the AEAT source note?
Since RDL-ley 4/2024, cross-compensation inside the savings base is capped: losses from non-transfer savings income (interest, dividends) can offset transfer gains only up to 25% of those gains. The calculator models transfer-gain losses only, so the cap does not bite.