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MEDIUM
FISCAL

French residents may be taxed in Spain on property sale without reinvestment

V2530-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V2530-25
Published
18 Dec 2025

Summary

The DGT confirms that while Spain may tax capital gains, the reinvestment exemption does not apply if the proceeds are not reinvested in a new primary residence.

In 6 key points

Lifecycle

2025-12-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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