Autor Nicki Price, CEO
If you sell a property on the Costa del Sol in 2026, capital gains tax (CGT) is charged on your profit, the sale price minus what you originally paid plus costs, at 19% to 28% on a sliding scale. Capital gains tax is a national Spanish tax set by the Agencia Tributaria, not by the Junta de Andalucía, so the rates are the same whether you sell in Málaga, Almería, Murcia or Alicante. What changes between regions is the plusvalía municipal (a separate town-hall tax) and, if you are not tax-resident in Spain, a 3% retention the buyer withholds at the notary. There is no new Andalusia-specific CGT rate for 2026, but there is plenty that sellers get wrong, so here is the full picture.
Capital gains tax is the tax on the profit (the ganancia patrimonial) you make when you sell. The taxable gain is the transfer value minus the acquisition value: roughly your net sale price minus the price you paid plus the costs you can prove you incurred. It is declared to the Agencia Tributaria, by residents in their annual income-tax return (IRPF) and by non-residents on Modelo 210.
Because CGT is a state tax, it does not vary by autonomous community. A seller in Estepona, in Mojácar on the Costa de Almería, in Cartagena on the Costa Cálida or in Jávea on the Costa Blanca North all face the same CGT scale. This is a common point of confusion: Andalusia has famously generous rules on inheritance and wealth tax, but it has no power to change capital gains tax on a sale.
The gain is added to the "savings" tax base and taxed on a progressive scale that runs from 19% on the first slice to 28% on the largest gains. The same bands apply to residents and non-residents.
| Taxable gain | 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% |
Note these are the rates on the profit, not the sale price. A €400,000 villa bought for €300,000 has a €100,000 gross gain before deductible costs, not a €400,000 taxable amount. That distinction alone changes most sellers' expectations.
Yes, and this is where careful sellers save thousands. You raise your acquisition value with the purchase costs you paid when you bought, and you lower your sale value with the costs of selling, provided you can produce the invoices.
On the acquisition side you can add the transfer tax or IVA you paid, notary and land-registry fees, and your lawyer's fee. If you bought a resale in Andalusia you paid 7% ITP (versus 7.75% on the Costa Cálida or 9% on the Costa Blanca from 1 June 2026 under Ley 5/2025), all of that counts. On the sale side you can deduct the estate agency commission, your lawyer's fee and the cost of the energy certificate. You can also add the cost of genuine improvement works (an extension or a new pool), but only with proper invoices, routine maintenance and redecoration do not count. Keep every receipt from the day you buy; see our broader guide to selling property in Spain in 2026.
If you are not tax-resident in Spain, the buyer is legally required to withhold 3% of the sale price and pay it directly to the Agencia Tributaria on Modelo 211 within one month of completion. This is not an extra tax, it is an advance payment against your CGT bill, designed to stop non-residents selling and leaving without settling up.
After completion you file Modelo 210 to declare the actual gain, normally within three months of the buyer's one-month deadline. Two things can happen:
Whether you are resident matters here, so it is worth being clear on your status, see our explainer on Spain tax residency and the 183-day rule. Non-resident owners should also know their ongoing obligations before they ever get to a sale, covered in our non-resident buyer's guide.
The plusvalía municipal (officially the IIVTNU) is a separate tax on the increase in the land value over the years you owned the property, charged by the local town hall rather than the state. The seller normally pays it, and it must be declared within 30 days of the sale deed. This is the one seller tax that genuinely varies by location, not by region, but by individual municipality, because each town hall sets its own coefficients within the national framework.
So a Marbella plusvalía bill differs from a Vélez-Málaga or an Almería-city one, just as a Torrevieja bill on the Costa Blanca differs from a Cartagena one on the Costa Cálida. Since the 2021 reform you can choose the calculation method that produces the lower bill, and crucially, if you sell at a loss you can avoid plusvalía entirely, but you must prove it and file the declaration regardless. Always ask your lawyer for an estimate from the specific town hall before you agree a price.
There are two main reliefs, both set nationally and both available to Costa del Sol sellers who are Spanish tax residents:
These reliefs apply to your habitual residence, so they are generally unavailable on a holiday home or a pure investment property. A non-resident who has never lived in the property as a main home will not usually qualify. There is also a reinvestment-style exemption for over-65 residents who reinvest into a lifetime annuity. The rules are precise, and the definition of "habitual residence" is strict, take advice before you assume an exemption applies.
Imagine a non-resident couple sell a Benalmádena apartment in 2026 for €350,000 that they bought in 2015 for €230,000.
The numbers are illustrative, but they show why the "deductible costs" paperwork is the single biggest lever a seller controls. For the mirror topic of what buyers pay on the same property, see off-plan vs resale costs and how to negotiate the price.
Mediter currently has 9,402 properties for sale across Costa Blanca South, Costa del Sol, Costa Cálida, Costa Blanca North, Costa de Almería and Mallorca. Costa del Sol towns such as Estepona and Benalmádena sit at the higher end of that stock, which matters for CGT: the larger the gain in euros, the more likely you reach the 27% and 28% top bands, so the deductions and reliefs above are worth more there than in a lower-priced inland sale. If you bought years ago and values have risen strongly, model your likely gain before you list, not after you accept an offer.
CGT itself is identical on all four coasts. The differences a seller feels are in the plusvalía (town-by-town) and, when buying your next home, in the transfer tax you will pay.
| Coast | CGT on the gain | Plusvalía | Resale ITP if you buy again here |
|---|---|---|---|
| Costa del Sol (Andalucía) | 19%-28% | Town-by-town | 7% |
| Costa Almería (Andalucía) | 19%-28% | Town-by-town | 7% |
| Costa Cálida (Murcia) | 19%-28% | Town-by-town | 7.75% (Ley 3/2025) |
| Costa Blanca (C. Valenciana) | 19%-28% | Town-by-town | 9% from 1 June 2026 (Ley 5/2025) |
If you are selling on one coast to buy on another, that ITP difference affects your next purchase, not your sale. For a wider lifestyle and price comparison, see Costa Blanca vs Costa del Sol: compare the four coasts, and if a death in the family is behind the sale, our inheritance tax owner's guide explains how the acquisition value is set after an inheritance.
No. Capital gains tax on a property sale is a national tax set by the Agencia Tributaria, so there is no Andalusia-specific CGT rate and no 2026 change to the 19%-28% scale. Andalusia's generous tax treatment applies to inheritance and wealth tax, not to CGT on a sale.
The buyer withholds 3% of the price from a non-resident seller and pays it to the Agencia Tributaria on Modelo 211. It belongs to the seller as an advance against their CGT: the seller then files Modelo 210 to settle the balance or reclaim any overpayment.
No CGT is due if you make no gain, and a non-resident can reclaim the 3% retention via Modelo 210. You should still file the return, and you can usually avoid plusvalía municipal too, but you must prove the loss to the town hall, so keep your purchase and sale deeds.
Generally not. The reinvestment and over-65 exemptions apply only to your habitual residence as a Spanish tax resident. A holiday home or investment property you have not lived in as a main home does not qualify.
Within 30 days of signing the sale deed, to the town hall where the property sits. Since the 2021 reform you can pick the lower of two calculation methods, and no plusvalía is due on a genuine loss, but the declaration must still be filed.
Yes. Agency commission, your lawyer's fee and the energy certificate are deductible selling costs that reduce the taxable gain, provided you hold the invoices. Purchase costs and proven improvement works raise your acquisition value for the same purpose.
Getting your deductible costs and retention paperwork right before you list can make a four-figure difference to your net proceeds, and the rules differ in the detail from the Costa Cálida, Costa Blanca and Costa de Almería. Mediter Real Estate sells and values coastal property across all four coasts and can connect you with a trusted lawyer and gestor. Contact Mediter Real Estate or call +34 744 719 499 for a no-obligation valuation and a clear estimate of your seller taxes.
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