Glossary
Anexo G (capital gains)
Where property sales are declared. 50% of the gain is taxed at progressive rates — for non-residents too.
Gain = sale price − purchase price × inflation coefficient − works (12 years, invoiced) − purchase and sale costs.
Resident and non-resident individuals: 50% at progressive rates. The 28% flat rate for non-residents was repealed from 2024 — some calculators still apply it.
Reinvestment in a primary home or, between 2026 and 2029, in a property let at a moderate rent: window of 24 months before to 36 months after.
General information based on current legislation. Not tax or legal advice.