What is the municipal capital gains tax (IIVTNU)?

The IIVTNU, known as plusvalía municipal, taxes the increase in value of urban land on transfer by sale, gift or inheritance. It is a municipal tax governed by Arts. 104-110 TRLHL.

Who pays the municipal capital gains tax?

In onerous transfers (sales), the taxpayer is the transferor (seller). In gifts and inheritances, it is the recipient or heir. The filing deadline is 30 business days from the transfer (or 6 months for inheritances, extendable).

Real estate / Tax calculator

Municipal Capital Gains Tax Calculator

Q: What changed with RDL 26/2021?

The Constitutional Court (STC 182/2021) declared the objective method unconstitutional when it generated tax without real gain. RDL 26/2021 introduced the real method as an alternative: if there is no actual increase, the tax is zero. The taxpayer may choose the most favourable method.

Estimate IIVTNU tax using both RDL 26/2021 methods. Includes STC 182/2021 ruling: zero tax if no real value increase.

Which calculation method?

Since RDL 26/2021, you may choose the most favourable method (Art. 107.5 TRLHL).

Land cadastral value

Found on the IBI (property tax) receipt. Land component only (not construction).

How many years of ownership?

Indicative result. Applicable coefficients and rates are set by each Town Hall within RDL 26/2021 limits. Check the IBI receipt and local tax ordinance. Does not replace legal or tax advice.

Frequently asked questions

What is plusvalía municipal?

The IIVTNU taxes the increase in value of urban land upon transfer (sale, gift, inheritance). It is a municipal tax: each Town Hall sets coefficients and the tax rate (max 30%) within RDL 26/2021 limits.

What changed with RDL 26/2021 and STC 182/2021?

The Constitutional Court declared taxing transfers without real gain unconstitutional. RDL 26/2021 introduced the real method as an alternative to the objective method. If you sell at a loss, the tax is zero. The taxpayer chooses the most favourable method.

Can I claim a refund for past plusvalía paid?

STC 182/2021 does not allow review of final assessments or unchallenged self-assessments submitted before 26 Oct 2021. Only assessments that were appealed in time may benefit from the unconstitutionality ruling.