Capital Gains & 3% Withholding

Separate the estimated disposal-gain tax from the buyer’s withholding payment, then obtain a lawyer-reviewed calculation before completion.

Capital Gains Calculator

Last reviewed: September 2026. Informational estimate only, not personalised legal or tax advice.

Purchase price (€)Documented purchase costs (€)Improvements (€)Sale price (€)Agent costs (€)Legal costs (€)Energy certificate (€)Mortgage cancellation (€)Other documented sale costs (€)Ownership percentage (%)Seller residencyMunicipal plusvalía (optional €)

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Net gain = max(0, (sale price - sale costs) - (purchase price + purchase costs + improvements))

Total documented sale costs: €24.750

Net gain: €75.250

Estimated disposal gain tax (19% for non-residents): €14.297,5

Seller share of gross consideration: €420.000

3% withholding on seller share: €12.600

Optional plusvalía entered: €0

Final estimate after withholding (possible payable): €1.697,5

Estimated additional amount potentially payable after withholding.

Assumptions & sources

For this tool, non-resident seller disposal gain tax is estimated at 19%, including non-EU/EEA non-residents.
Municipal plusvalía varies by municipality and is excluded unless you enter a value.
Always confirm figures with your legal/tax adviser before completion.

Spanish Tax Agency (AEAT)

Spanish Land Registry / Notarial guidance