Practical tools
Spain Municipal Capital Gains Tax Calculator
Estimate the IIVTNU (plusvalía municipal) tax on the transfer of urban property using the objective calculation method, in force since Royal Decree-Law 26/2021.
Enter property details
Only the land component (not the building). Find it on your IBI receipt or at the Catastro website.
Complete years elapsed between acquisition and transfer. Maximum 20.
Each municipality sets its own rate, up to the statutory maximum of 30%. Check your local authority's tax ordinance.
Estimated result
Cadastral land value
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Applicable coefficient
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Tax base (objective method)
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Municipal tax rate applied
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Estimated municipal capital gains tax
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Remember: If the actual increase in land value (sale price minus proportional acquisition cost of land) is lower than the figure calculated by the objective method, you can opt for the real value method, which may result in a lower or even zero tax liability if no real increase occurred.
This calculator is for guidance only. Consult a professional for personalized analysis.
What is the Spanish municipal capital gains tax (plusvalía)?
Spain's municipal capital gains tax (Impuesto sobre el Incremento de Valor de los Terrenos de Naturaleza Urbana, IIVTNU) is a local tax charged by the municipality where the property is located. It is triggered whenever urban land changes hands — whether through a sale, inheritance, or donation — and is levied on the increase in value of the land (not the building) since the previous transfer.
Following the 2021 Constitutional Court ruling and the subsequent Royal Decree-Law 26/2021, the tax was reformed. Taxpayers may now choose between two calculation methods: the objective method (cadastral land value × a coefficient determined by years held × municipal tax rate) and the real value method (actual increase in the land's value). You may choose whichever method produces a lower tax bill, or pay nothing if you can demonstrate there was no real increase in value.
BMC advises on all aspects of Spanish property transactions: tax due diligence, plusvalía optimisation, Transfer Tax (ITP), Stamp Duty (AJD), and the IRPF implications of the sale. See our Real Estate Law service and Tax Planning service.
Selling or inheriting property in Spain?
Our real estate tax specialists will help you minimise the tax burden on your property transaction.