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Exit tax

If you stop being resident in Spain and hold large shareholdings, the tax office taxes the gain you have not realised yet as if you sold on the day you leave.

When it applies

  • You have been tax resident in Spain at least 10 of the last 15 years.
  • Your shares are worth more than €4M, or you hold more than 25% of a company and that stake is worth more than €1M.

The gain is the difference between market value and what you paid, taxed with the savings scale (19% to 30%).

If you move to another EU or EEA country, you only pay if in the next 10 years you sell, stop living in the EU or another legal event happens. If you return to Spain without selling, it is cancelled.

Indicative. Does not include allowances, reductions or the detail of each case.