Spanish Municipal Capital Gains Tax (Plusvalía) Calculator 2025
🏠 Free ToolCalculate the Spanish plusvalía municipal when selling property. Enter the cadastral land value, years of ownership, purchase and sale prices to compare objective and real methods.
How it Works
The plusvalía municipal, officially the Tax on the Increase in Value of Urban Land (IIVTNU), is a local tax paid when transferring urban property. It is managed by each municipality and taxes the increase in land value from acquisition to transfer.
Following the Constitutional Court ruling of October 2021 and Royal Decree-Law 26/2021, two calculation methods were established: objective and real. The taxpayer may choose the more favourable one. If the transfer results in a loss, the tax is not due.
The objective method multiplies the cadastral land value by a coefficient based on years of ownership (maximum 20 years) and applies the municipal tax rate. The real method calculates the actual gain and multiplies it by the proportion of land relative to the purchase price.
Enter the cadastral land value, years of ownership, purchase and sale prices, and your municipality’s tax rate to compare both methods and find which is more favourable.
Frequently Asked Questions
What is the plusvalía municipal?
It is the Tax on the Increase in Value of Urban Land (IIVTNU). It taxes the increase in urban land value when a property is transferred through sale, inheritance or donation.
What are the two calculation methods?
Since 2021 there are two methods: objective (cadastral land value × coefficient by years × municipal rate) and real (actual gain × land proportion × rate). The taxpayer may choose the more favourable one.
What are the coefficients by years of ownership?
They are multipliers set by Royal Decree-Law 26/2021 that vary by years of ownership (1 to 20). They range from 0.08 for 10 years to 0.45 for 20 years.
What is the maximum tax rate?
The maximum rate a municipality can apply is 30%. Each town sets its own rate within this limit.
Is the tax due if the property is sold at a loss?
No. Following the Constitutional Court ruling of 2021, if there is no real increase in value, the tax is not triggered.