Housing and other real estate
Find out how the ownership, leasing and purchase and sale of property is taxed
Real estate income allocation
Income to be included in your tax return as owner or holder of a right in rem over real property including timeshare accommodation
Deductions for housing energy efficiency improvement works
Find out about the three new temporary deductions for the amounts invested in refurbishment work to achieve energy efficiency improvements.
Deduction for investment in primary residence
Since 1 January 2013 this deduction has been abolished, but if you have taken this deduction before that date you can continue to apply it in your income tax return if you meet the established requirements.
Deduction for the tenant for the rental of the main residence
If your main residence is rented, you can apply a deduction in your tax return if the contract was signed before 1 January 2015.
Personal Income Tax Regional deductions
Deductions on the regional tax that some Autonomous Communities establish for the purchase or rental of a primary residence, which you can apply to your 2021 tax return.
Taxation of landlords of dwellings and other properties
If you rent a property, you must declare income from real estate capital in your tax return, unless you rent as an economic activity.
What happens when I sell a property
If you sell a property, you have to include a capital gain or loss in your tax return.If you sell your main residence, the gain may be exempt in certain cases
Dation in payment for the principal residence
The capital gain from a dation in payment or foreclosure proceedings affecting your main residence is exempt if certain requirements are met
Treatment of the main residence in wealth taxation
The main residence is exempt from this tax up to a maximum amount of 300,000 euros.In another case, we explain how it is taxed
Non-residents:taxation of real estate
If you are a non-resident, with or without a permanent establishment in Spain, we explain how your real estate is taxed.
VAT on real estate transactions
Taxation for VAT or transfer tax on the purchase and sale of real estate, taxation of rental housing and tourist flats and construction work on real estate.