TaxationAlso: Reinvestment exemption, Reinversión en vivienda habitual

Exención por reinversión

A capital gains exemption when the proceeds are reinvested in a new main home.

A seller who is a tax resident in Spain may be exempt from tax on the gain on their main home if they reinvest the sale proceeds in the purchase of a new main home, in principle within two years.

The exemption is full if the entire amount is reinvested, and partial if only part of it is.

For the seller

If you sell your main home to buy another, you can avoid tax on the gain; this benefit is in principle reserved for Spanish tax residents.