**Take Home** International · 2025/26 # Spain capital gains tax: what UK movers need to know Spain taxes most capital gains as savings income on progressive bands running from 19% to 28% for 2025. Residents pay it on worldwide gains; non-residents pay on Spanish assets, usually at a flat rate. If you are still UK-resident when you sell, the UK may tax the same gain, with the UK-Spain double-tax treaty deciding who gets what. CB [Charlie Bailey](https://www.linkedin.com/in/charliebaileyy/) · Founder, Take Home · 6 years in UK accountancy Published 2026-05-30 · Updated 2026-05-30 · 3-min read On this page - [Estimate the tax](#calc) - [The savings-income bands](#rates) - [Residents vs non-residents](#res) - [Main-home and other reliefs](#reliefs) - [Double tax with the UK](#uk) - [FAQ](#faq) ## Key takeaways - Spain taxes most gains as savings income: 19% to 28% on 2025 progressive bands. - Residents are taxed on worldwide gains; non-residents on Spanish-situated assets. - Selling your main home can be exempt if you reinvest in another main home, with extra relief for the over-65s. - There is also a separate municipal land-value tax ( plusvalía ) on property sales. - If the UK also taxes the gain, the UK-Spain treaty and double-tax relief stop you paying twice. ## Estimate the tax Calculator: Spanish capital gains tax (savings rates) Your taxable gain (€) Spain taxes most capital gains as savings income on 2025 progressive bands: 19% to €6,000, 21% to €50,000, 23% to €200,000, 27% to €300,000, then 28%. This is a resident-rates illustration. Reliefs (main-home reinvestment, over-65 rules), the Beckham regime, and the separate municipal plusvalía can all change the result. Informational, not advice. ## The savings-income bands For 2025, Spain taxes savings income, which includes most capital gains, on these progressive bands: - 19% up to €6,000 - 21% from €6,000 to €50,000 - 23% from €50,000 to €200,000 - 27% from €200,000 to €300,000 - 28% above €300,000 The bands are progressive, so a large gain is taxed in slices, not all at the top rate. The calculator above applies them for you. ## Residents versus non-residents If you are **Spanish-resident**, these savings-income bands apply to your worldwide gains. If you are **non-resident**, Spain taxes gains on Spanish-situated assets (typically Spanish property), historically at a flat rate for non-residents. The year you move is the one to plan. Selling a UK asset before you become Spanish-resident, or after, can land the gain in a very different place. The timing, not just the amount, drives the bill. ## Main-home and other reliefs Several reliefs can reduce or remove the tax: - Main-home reinvestment. A resident selling their main home can be exempt on the gain to the extent it is reinvested in another main home. - Over-65s. Residents over 65 selling their main home are generally exempt, and there is a separate relief for reinvesting other gains into an annuity. - Plusvalía. Property sales also attract a separate municipal tax on the increase in land value, which is calculated and paid locally on top of the national CGT. ## Double tax with the UK If you are still UK tax-resident when you sell, the UK may tax the same gain under its own CGT rules. The **UK-Spain double-tax treaty** decides which country has the primary right to tax, and double-tax relief means the tax paid in one country is credited against the other, so you are not taxed twice on the same gain. Which country taxes first, and at what rate, depends on the asset and your residence in the year of sale. Modelling both sides together, which Take Home is built to do, is the only way to see the real net result. **Information, not advice.** Take Home provides information and calculations, not regulated financial or tax advice. Your circumstances may differ and the figures here are illustrative for the 2025/26 tax year. Speak to a qualified adviser or accountant before acting on anything you read here. Both regimes, one view ## Map your UK and overseas tax together. Take Home is the only tool that maps both regimes at once and flags Central Management and Control and Permanent Establishment risk before it costs you. 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Spain taxes most capital gains as savings income on 2025 progressive bands: 19% up to €6,000, 21% to €50,000, 23% to €200,000, 27% to €300,000, and 28% above that. Because the bands are progressive, a large gain is taxed in slices. Do non-residents pay capital gains tax in Spain? Yes, on Spanish-situated assets such as Spanish property, historically at a flat non-resident rate. Spanish residents are instead taxed on worldwide gains using the progressive savings-income bands. Is selling my main home in Spain exempt from CGT? It can be. A resident who reinvests the proceeds into another main home can be exempt on the reinvested gain, and residents over 65 selling their main home are generally exempt. A separate municipal plusvalía tax on property can still apply. Will I pay tax twice if the UK and Spain both tax my gain? No. The UK-Spain double-tax treaty decides which country taxes first, and double-tax relief credits the tax paid in one country against the other. You may pay the higher of the two effective rates, but not the full tax twice. What is plusvalía? Plusvalía is a separate municipal tax on the increase in the value of urban land when a property is sold or transferred. It is calculated and paid locally and is on top of the national capital gains tax.