Work out how much municipal capital gains tax (plusvalía municipal) you would pay under both methods, who pays it and when you can claim it back. And, if you need it, we put you in touch with an English-speaking tax adviser to review your case.
Compare the objective and real methods using the current coefficients and find out how much you would pay.
Both methods, side by side
Current maximum coefficients
No personal details needed to calculate
Plusvalía calculator
What kind of transaction is it?
No personal details. Only to guide you on who pays and the deadline.
Values in the deeds
What it cost when it was acquired and the sale price (or the value declared in the inheritance or gift).
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Details from the IBI bill
The total cadastral value and the land value appear on the bill for the annual property tax (IBI). The rate is set by your town hall, up to a maximum of 30%.
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Indicative, non-binding estimate using the maximum legal coefficients currently in force. Your town hall may apply lower coefficients and rates, discounts or a reduction in the cadastral value; for less than one year, the coefficient is prorated by month.
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Guide
What plusvalía municipal is
Plusvalía municipal (municipal capital gains tax, IIVTNU) taxes the increase in the value of the land when an urban property changes hands. If you sell, what you pay is deducted as a cost in the income tax return.
01
Who pays plusvalía
In a sale, the seller; if they do not live in Spain, the buyer as a substitute (see also Form 210).
In an inheritance or a gift, the heir or the recipient of the gift.
Since Royal Decree-Law 26/2021 (after Constitutional Court judgment 182/2021) there are two methods, objective and real, and you keep the lower one. To calculate the plusvalía you need the annual property tax (IBI) bill and the deeds; estimate it with the plusvalía calculator.
03
How to claim plusvalía municipal back
If there was no gain or the tax exceeded it, ask for the self-assessment to be corrected (in general, within four years) or appeal against the assessment for reconsideration (one month). Judgment 182/2021 does not reopen anything that had not been appealed or corrected by 26 October 2021. A tax adviser checks your dates.
Plusvalía coefficients in 2026
Until 30 November 2026 the maximums set for 2024 apply: from 0.15 (less than one year) to 0.40 (20 years or more). From 1 December 2026, Royal Decree-Law 26/2026 (RDL 26/2026) sets new ones, from 0.17 to 0.30, with increases in the intermediate periods. Your town hall can apply lower ones.
Two methods
Objective or real method: how plusvalía is calculated
Compare which gives you the lower result.
01
Objective method
Cadastral value of the land × a coefficient according to the years you have owned the property × the town hall's rate.
What you need to calculate it
The annual property tax (IBI) bill, with the cadastral value of the land.
02
Real method
Gain according to the deeds × the land's share of the total cadastral value × the same rate.
What you need to calculate it
The purchase and sale deeds, and the IBI bill.
The coefficients are legal maximums: each town hall can lower them and sets its own rate, up to a maximum of 30%.
Deadline
You have 30 working days for plusvalía
From the sale or the gift; for inheritances, six months, extendable to one year. A tax adviser checks the calculation before you pay.
Three situations in which it does not have to be paid and one in which many town halls give a discount.
01
There has been no increase in value
You sell for less than you bought for, according to the deeds. Even so, you must declare the transaction to the town hall and prove it.
02
Main home handed over to the bank (dación en pago)
Handing the main home over to the bank in settlement of the debt (dación en pago) and certain repossessions (ejecuciones hipotecarias), if the legal requirements are met.
03
Divorce or separation
Transfers between spouses, or to the children, on a divorce or a separation.
04
Inheriting the main home
Many town halls give a discount of up to 95% on the deceased's main home inherited by children, spouse or parents, depending on their by-law.
Can't see your situation here?
Tell us about it: we'll find the specialist to handle it.
Sale, inheritance or gift, and whether you have already paid the tax.
02
02A specialist
A tax adviser reviews it
A tax adviser specialising in plusvalía municipal studies your case and contacts you.
03
03No obligation
You decide with the facts
You know your options and the fee quote before taking any step.
No-obligation enquiry
Questions about your plusvalía?
Tell us about the transaction: a tax adviser will check which method suits you or whether you can claim.
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Frequently asked questions
Questions about plusvalía municipal
Who pays plusvalía municipal in a sale?
The seller; if they do not live in Spain, the buyer as a substitute. Even if the contract passes the payment on to the buyer, the seller remains liable to the town hall.
How is plusvalía municipal calculated?
By the objective method (cadastral value of the land multiplied by a coefficient according to the years) or the real method (gain according to the deeds in proportion to the land), with the municipal rate. You choose the lower one.
Which plusvalía coefficients apply in 2026?
Until 30 November, the maximums set for 2024; from 1 December 2026, those in Royal Decree-Law 26/2026 (RDL 26/2026). Your town hall can apply lower coefficients.
Is plusvalía paid when you inherit a home?
Yes, the heir pays it: six months from the death, extendable to one year if you ask within that period. Many town halls give a discount of up to 95% on the main home.
Can I claim back plusvalía I have already paid?
If there was no gain or the tax exceeded it, there may be a route to claim, depending on the date and on whether you paid by self-assessment or by assessment. A tax adviser checks whether you are still in time.
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