If the property is a principal residence, there’s a lifetime (i.e. once only) exemption of €85,430. For any other kind of property (e.g. a holiday home), only €17,086 is exempt, and this exemption is per registered owner, not per property. (You cannot claim both of these exemptions!)
Other exemptions from capital gains tax include the following:
Transfers due to death;
Gifts to close relatives such as spouses or children;
Gift to the government or a charity;
Exchanges or sale in accordance with Agricultural Land Laws;
Exchanges of properties where the value is equal.
If you’ve made any improvements or additions to the property, this will be deducted from the assumed profit, thereby reducing your liability.