{"id":8781,"date":"2026-02-04T16:47:20","date_gmt":"2026-02-04T15:47:20","guid":{"rendered":"https:\/\/www.wachandwach.es\/blog\/"},"modified":"2026-02-04T16:47:20","modified_gmt":"2026-02-04T15:47:20","slug":"irpf-tax-exemption-on-the-sale-of-property-in-spain-tax-relief-for-reinvestment-in-a-new-residential-property-vivienda-habitual","status":"publish","type":"post","link":"https:\/\/www.staging.wachandwach.pl\/en\/blog\/irpf-tax-exemption-on-the-sale-of-property-in-spain-tax-relief-for-reinvestment-in-a-new-residential-property-vivienda-habitual\/","title":{"rendered":"IRPF tax exemption on the sale of property in Spain – tax relief for reinvestment in a new residential property (vivienda habitual)"},"content":{"rendered":"

Selling a flat at a profit is always great news. However, after the initial joy of achieving a satisfactory price, there comes a moment of reflection when the obligation arises to pay tax on the capital gains derived from the sale of real estate. For Spanish residents, capital gains from the sale of property are subject to personal income tax (IRPF), which can be a significant tax burden.<\/p>\n

However, the Spanish Personal Income Tax Act (Ley 35\/2006) provides for the possibility of total exemption from this tax, if certain criteria are met. One of the most important solutions enabling the use of the exemption is the so-called exenci\u00f3n por reinversi\u00f3n en vivienda habitual<\/em>, that is, an exemption from IRPF when the proceeds are reinvested in a new property used as the taxpayer\u2019s permanent residence.<\/p>\n

\n
\n
Spis tre\u015bci<\/div>\nToggle<\/span><\/path><\/svg><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n