When you sell a property in Sitges at a profit, Spanish capital gains tax (IRPF) applies to the gain. Here is how it is calculated, the 2026 rates, and what changes if you are a non-resident.
How the gain is calculated
The taxable gain is the sale price less the original purchase price and allowable costs — purchase taxes and fees, the agent’s commission, the plusvalía, and qualifying improvements backed by invoices.
Keeping those records can materially reduce the gain, so gather them before you sell.
The rates in 2026
Residents pay on a sliding savings-tax scale: 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 and 28% above €300,000.
Non-residents pay a flat 19% on the gain.
Non-residents: the 3% retention
If you are a non-resident, the buyer must withhold 3% of the sale price at completion and pay it to the tax authority (Modelo 211) as an advance on your capital gains tax.
You then file Modelo 210 to settle: if your liability is lower than the 3% withheld, you reclaim the difference; if higher, you pay the balance.
Exemptions worth knowing
Residents may be exempt on the gain from their main home if they reinvest in another main home within the set time limits, and those over 65 selling their main residence are generally exempt. Confirm your position with a gestor or lawyer.
| Band (resident) | Rate |
|---|---|
| Up to €6,000 | 19% |
| €6,000 – €50,000 | 21% |
| €50,000 – €200,000 | 23% |
| €200,000 – €300,000 | 27% |
| Over €300,000 | 28% |
| Apartamento para não residentes | 19% |
Guias relacionados
Venda de imóveis em Sitges ·Plusvalía ·Selling as a non-resident ·Tax calculator.
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Perguntas frequentes
How much is capital gains tax when selling in Sitges?
Residents pay on a sliding scale from 19% up to 28% depending on the size of the gain; non-residents pay a flat 19%. The gain is the sale price less the purchase price and allowable costs.
How is the capital gain calculated?
It is the sale price less the original purchase price and allowable costs — purchase taxes and fees, agent’s commission, plusvalía, and qualifying improvements with invoices. Good records reduce the taxable gain.
What is the 3% retention for non-residents?
When the seller is a non-resident, the buyer withholds 3% of the sale price and pays it to the tax authority as an advance on the capital gains tax. You reclaim any overpayment, or pay any balance, via Modelo 210.
Is my main home exempt from capital gains tax in Spain?
Residents can be exempt on the gain from their main home if they reinvest in another main home within the time limits, and sellers over 65 of their main residence are generally exempt. Confirm with a gestor or lawyer.