Taxes on Selling Property in Almería in 2026: Complete Guide

---

What Taxes Are Paid When Selling a Property in Almería? <\/h2>

If you are considering selling a property in the province of Almería in 2026, it is important to understand the associated taxes<\/b> to avoid surprises and plan the transaction efficiently.<\/p>

The main taxes on selling a property in Almería<\/b> are:<\/p>

• Personal Income Tax (IRPF)<\/b>: This is paid in the income tax return for the gain obtained from the sale. It is a state tax, the same throughout Spain.<\/li>
• Municipal Capital Gains Tax<\/b>: This is paid to the corresponding local council (Almería city, Roquetas de Mar, Vera, Mojácar, Garrucha, Carboneras...) and taxes the increase in land value.<\/li>
• 3% Withholding for Non-Residents<\/b>: Applicable if the seller does not reside in Spain, something common in areas of the Almería Coast with a high presence of foreign property owners.<\/li> <\/ul>

  Below, we explain each of these taxes in detail.<\/p>

  1. IRPF on Selling a Property in Almería<\/h2>

  The Personal Income Tax (IRPF)<\/b> taxes the capital gain obtained from the sale of the property and is applied uniformly throughout Spain, regardless of the autonomous community.<\/p>

  How is IRPF Calculated on Property Sales?<\/h5>

  It is calculated by subtracting the purchase price<\/b> (plus associated costs) from the sale price<\/b> (minus transfer costs). The gain is integrated into the savings base and taxed in 2026 at the following rates:<\/p>

  • Up to €6,000: 19%<\/li>
  • From €6,000 to €50,000: 21%<\/li>
  • From €50,000 to €200,000: 23%<\/li>
  • From €200,000 to €300,000: 27%<\/li>
  • More than €300,000: 28%<\/li> <\/ul>

    If the sale generates losses, no IRPF is paid and they can be offset against other gains in the income tax return.<\/p>

    Exemptions from Paying IRPF<\/h5>

    There are three situations where IRPF is not paid on the sale of the property:<\/p>

    • If the money is reinvested in the purchase of another main residence within two years<\/b>.<\/li>
    • If the seller is over 65 years old<\/b> and sells their main residence.<\/li>
    • If the amount is used for a life annuity for those over 65 years old<\/b>.<\/li> <\/ul>

      2. Municipal Capital Gains Tax in Almería<\/h2>

      The municipal capital gains tax<\/b> (IIVTNU) is a local tax that levies the increase in land value from purchase to sale. The law regulating it is national, but each local council in the province of Almería sets its own tax rate (with a legal maximum of 30%) and manages its collection, so the amount may vary between, for example, Almería city, Vera, or Mojácar.<\/p>

      How is the Municipal Capital Gains Tax Calculated?<\/h5>

      There are two methods and the seller can choose the one that is most favourable:<\/p>

      • Objective Method<\/b>: It is calculated by applying a coefficient (according to the years of possession) to the cadastral value of the land.<\/li>
      • Real Method<\/b>: It is based on the difference between the purchase price and the sale price.<\/li> <\/ul>

        For more information, you can consult our article on the municipal capital gains tax in Almería<\/a>.<\/p>

        3. 3% Withholding for Non-Residents<\/h2>

        If the seller does not reside in Spain, the buyer must withhold 3% of the sale price<\/b> and pay it to the Tax Office as an advance on the tax the seller must pay. This often affects sales in coastal areas of Almería with many foreign property owners.<\/p>

        How to Reduce Taxes When Selling a Property<\/h5>

        To minimise the tax burden, consider these strategies:<\/p>

        • Apply IRPF exemptions if you meet the requirements.<\/li>
        • Use the most favourable calculation method for the municipal capital gains tax.<\/li>
        • Dedicate the sale proceeds to a life annuity if you are over 65 years old.<\/li> <\/ul>

          Conclusion<\/h2>

          Selling a property in Almería involves paying several taxes, but with proper planning, it is possible to optimise the tax burden. Before selling, consult with a tax advisor or review the current regulations at the corresponding local council and the Tax Office<\/a>.<\/p>