Imputed Income Tax & Capital Gains Tax in Spain Capital Gains Derived from the Sale of Property

Tax is payable when the wealth of an individual is increased as a result of the sale of a property. In general, the amount upon which the tax rate is payable is the resultant amount from deducting the cost of acquisition from the price of sale.

The time-period within which the tax must be paid is three months from the final date on which the purchaser must pay the 3% non-resident retention to the tax office (one month from the date that the deeds were signed) i.e 4 months from the date that the deeds are signed, using Form 211.

The rate of tax payable is 21% for the 2014 period and 20% in 2015.

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