Spain Plusvalía (Municipal Capital Gains Tax) Calculator
Work out how much municipal plusvalía tax (IIVTNU) you will pay when selling a home in Spain, with both methods allowed by law and the cheaper one applied automatically.
Results
You are selling for less than you paid, so there is no increase in value and no plusvalía is due. You still have to declare the sale to the town hall with both deeds.
Plusvalía to pay
—
Method applied
—
Tax under the objective method
—
Tax under the real method
—
Years held
—
Coefficient applied
—
Taxable base
—
Sales from 1/12/2026 use the RDL 29/2026 coefficients (pending parliamentary approval).
Objective method: cadastral value of the land × coefficient for the complete years held. Real method: (sale price − purchase price) × land cadastral value ÷ total cadastral value. Plusvalía = the lower base × the town hall's rate.
When should you use this calculator?
Use it when you are about to sell a flat or house in Spain, to know how much you will owe the town hall and subtract it from your sale proceeds. It is also useful to check the bill the town hall sends you: since 2021 you can choose the cheaper method, and many town halls do not apply it on their own.
How it is calculated
There are two methods. The objective one multiplies the cadastral value of the land by a coefficient based on the complete years you owned the home (maximum 20). The real one takes the actual gain (sale minus purchase, without costs) and keeps only the part that belongs to the land, using the ratio between the land and total cadastral values. You pay on whichever gives the lower base, times your town hall's rate. If you sell for less than you paid, you pay nothing.
Maximum plusvalía coefficients
| Years held | In force (since 2024) | RDL 29/2026 (from 1/12/2026) |
|---|---|---|
| Under 1 | 0.15 | 0.17 |
| 1 | 0.15 | 0.16 |
| 2 | 0.14 | 0.16 |
| 3 | 0.14 | 0.17 |
| 4 | 0.16 | 0.17 |
| 5 | 0.18 | 0.19 |
| 6 | 0.19 | 0.21 |
| 7 | 0.20 | 0.23 |
| 8 | 0.19 | 0.24 |
| 9 | 0.15 | 0.25 |
| 10 | 0.12 | 0.22 |
| 11 | 0.10 | 0.18 |
| 12 | 0.09 | 0.14 |
| 13 | 0.09 | 0.12 |
| 14 | 0.09 | 0.11 |
| 15 | 0.09 | 0.11 |
| 16 | 0.10 | 0.11 |
| 17 | 0.13 | 0.11 |
| 18 | 0.17 | 0.13 |
| 19 | 0.23 | 0.20 |
| 20 or more | 0.40 | 0.30 |
Source: art. 24 of Royal Decree-law 8/2023 and art. 10 of Royal Decree-law 29/2026 (BOE). Each town hall can set lower coefficients.
Practical example
You bought a flat in March 2014 for €180,000 and sell it in November 2026 for €260,000. Cadastral value: €120,000, of which €48,000 is land. With 12 complete years the maximum coefficient is 0.09: a €4,320 base and, at 30%, €1,296 of plusvalía. Under the real method the base would be €32,000 (€80,000 gain × 40% land), so the objective method applies. If you sign in December 2026, the coefficient rises to 0.14 and you would pay €2,016.
Legal and tax context
Plusvalía is the Tax on the Increase in Value of Urban Land (articles 104-110 of Spain's Local Finances Act). After Constitutional Court ruling 182/2021, Royal Decree-law 26/2021 introduced the real-gain method and the exemption when there is no gain. The maximum coefficients in force are the 2024 ones (Royal Decree-law 8/2023), because the 2025 and 2026 updates were struck down by Congress; Royal Decree-law 29/2026 sets new ones from 1 December 2026 if it is approved.
Common mistakes
Common mistakes: thinking the buyer pays (in a sale it is the seller, unless otherwise agreed); using the total cadastral value instead of the land value; not asking for the real method when the gain is small; not declaring a sale at a loss (even if nothing is due, it must be filed); and missing the 30-working-day deadline from the deed, which triggers surcharges. Non-resident sellers also face a 3% IRPF withholding by the buyer, which is a separate tax.
Other calculators you may find useful
If you found this calculator useful, you might also want to check out:
Frequently asked questions
Who pays the plusvalía tax in Spain?
In a sale, the seller. In an inheritance or gift, the person receiving the home. Buyer and seller can agree otherwise in the contract, but for the town hall the seller remains liable.
When is no plusvalía due?
When you sell for less than it cost you (comparing deed prices without costs or taxes), and in some cases such as transfers between spouses on divorce. Even if nothing is due, you must declare the sale and provide the deeds.
Which method is better, objective or real?
Whichever gives the lower base, and the law lets you choose. If you owned the home for a few years and sold it for about the same price, the real method usually wins; after many years and a big rise in value, the objective one. For example, buying for €200,000 and selling for €210,000 after 2 years with 50% land gives €1,500 under the real method versus €2,100 under the objective one.
Where do I find the cadastral value of the land?
On the IBI property tax bill, which splits the cadastral value into land and building. You can also check it on the Catastro website with a digital certificate or Cl@ve.
What is the deadline to pay plusvalía?
30 working days from signing the sale deed. For inheritances, 6 months from the death, extendable to a year on request. Many town halls allow online self-assessment, or the notary handles it.
What does RDL 29/2026 change?
It sets new maximum coefficients for sales from 1 December 2026, generally higher for ownership of up to 16 years and lower from 17 years. The decree is pending approval by Congress; if it is not approved, the 2024 coefficients keep applying.