The payment of Capital Gains Tax in Spain has some exceptions. For instance, any person residing in a country of the European Union or the European Economic Area that has an agreement for the exchange of tax information with Spain may benefit from the exemption for reinvestment of a primary residence, which does not necessarily need to be here in Spain.
Spanish residents over 65 years of age are exempt to pay this tax, if they sell their primary residence. Spanish residents under 65 who sell their primary residence and reinvest within three years to purchase another first residence are exempt to pay this tax on the amount reinvested.
Most vendors include expenses such as using the services of a real estate agent, the services of the a lawyer, taxes incurred when the property was bought, and also include the expenses incurred in upgrading your property, to either avoid paying this tax or reduce the amount of Capital Gains Tax that needs to be paid. Pro Tip:  We suggest speaking to a solicitor or tax specialist as soon as the property is placed on the market in order to analyse each particular case and to be able avoid any surprises in case of a sale.