The ladder runs 19%, then 24%, then 30%, then 37%, then 45%, then 47%.
Capital gainswhen you sell
25%at the shortest holding
The rate turns on how long you held: 25% within 5 years, then 20% within 10 years, then 15% within 15 years, then 0% after that.
Added to your other income
There is no separate rate: the gain is stacked on your other income in Spain and taxed in the bands it reaches.
Freeholt does not model a general income ladder for Spain, so the bands it joins are not shown here.
3% of the sale price is held back at settlement from a non resident seller. It counts against the bill rather than adding to it.
Annual property taxevery year you hold it
0%There is genuinely none
What owners pay instead is the municipal NUSZ, a charge for the use of building land assessed on floor area rather than value, and roughly EUR 150 to 250 a year on an average Ljubljana flat.
0.66%a year on the assessed value
Charged on the official assessed value rather than the market price, which is typically nearer 50% of it.
Duty on purchaseone off, on the way in
2%of the price, the published rule
Real estate transfer tax (davek na promet nepremičnin) 2% on resales; new builds carry VAT (9.5% residential / 22%) instead. THERE IS NO ANNUAL PROPERTY TAX: the davek na nepremičnine this note used to describe was struck down by the Constitutional Court in 2014, before the 2013 Act ever took effect, and has never been replaced. What is really charged is the municipal NUSZ, assessed on floor area rather than value (roughly €150 to 250/yr on an average Ljubljana flat). Not modelled.
8%averageof the price, on average
This headline is a national average. The published rule is regional or banded, so enter a price to see what it actually charges.
ITP on a resale is set by the autonomous community and priced per region (ES_ITP_BY_COMMUNITY, with Catalonia on its own progressive ladder): 4% in the Basque Country to 13% at the top of the Catalan scale. A NEW build is outside ITP and pays 10% IVA plus AJD instead. ITP on resale is regional (~6 to 13%); new builds pay 10% VAT + ~1.5% AJD. IBI ≈0.4 to 1.1% of the valor catastral. Enter the cadastral value for an exact figure (≈50% of market assumed otherwise). A PROPOSED 100% non EU buyer surcharge is not law and not computed.
House pricesaverage change a year, last ten years
8.3%a year, on its own national series
The last 5 years: 2021 +15.8% · 2022 +11.6% · 2023 +6.9% · 2024 +7.6% · 2025 +5.8%.
Source: BIS residential property prices, nominal, national, local currency, fourth quarter over fourth quarter (FRED mirrors it as Q<CC>N628BIS).
6.4%a year, on its own national series
The last 5 years: 2021 +6.3% · 2022 +5.5% · 2023 +4.3% · 2024 +11.3% · 2025 +12.9%.
Source: BIS residential property prices, nominal, national, local currency, fourth quarter over fourth quarter (FRED mirrors it as Q<CC>N628BIS).
The same purchase in both
Slovenia, on €860,230
€17,205Duty on the way in
—Annual property tax
An annual property tax is not modelled for Slovenia, so this example leaves it out rather than showing a zero.
Spain, on €860,230
€68,818Duty on the way in
€2,839Annual property tax
Priced at $1,000,000, converted at rates of 2026-09-08 and held there so the example does not drift.
This is the country. Your own price, loan and years held are the other half.