Plusvalía Municipal Calculator (Spain)
This calculator estimates the plusvalía municipal (the Tax on the Increase in Value of Urban Land, IIVTNU) you pay when selling, inheriting, or gifting an urban property in Spain. Since the RDL 26/2021 reform you can choose whichever method is more favourable: the objective one (based on the cadastral land value) or the real one (based on the actual gain). Enter your transaction details and the calculator applies both methods and shows which one costs less, using the maximum national coefficients in force in 2026.
Tax due (plusvalía)
Method applied:
There was no increase in value (you sold for the same or less than you paid): the transfer is exempt and no plusvalía municipal is due. Keep the purchase and sale deeds to prove it.
Objective method
Real method
Years of ownership
Coefficient applied
Indicative calculation using the maximum national coefficients (RDL 8/2023, in force in 2026 because the increases planned for 2025 and 2026 were not ratified by Parliament). Each town council sets its own coefficients and tax rate within those maximums (national ceiling of 30%), so the actual amount may differ. This does not replace your town council's official assessment or professional advice.
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How it works
Both tax bases are computed and you pay on the lower one. Objective method: cadastral land value × the coefficient for the years of ownership (national table from RDL 8/2023, in force in 2026). Real method: the gain (sale price − purchase price) multiplied by the share the land represents of the total cadastral value. The chosen (lower) base is multiplied by your town council's tax rate, capped at a national maximum of 30%. If you sell for the same or less than you paid, there was no increase in value and the transfer is exempt: you pay nothing.
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Preguntas frecuentes
- What is the plusvalía municipal?
- It is the popular name for the Tax on the Increase in Value of Urban Land (IIVTNU). It taxes the rise in value of urban land from when you bought it until you transfer it (sale, inheritance, or gift). It is charged by the town council where the property is located.
- What are the two calculation methods?
- The objective method multiplies the cadastral land value by a coefficient based on the years of ownership. The real method applies the rate to the actual gain (sale minus purchase), on the land's share. Since RDL 26/2021 you can choose whichever is lower; this calculator compares both for you.
- What happens if I sell at a loss?
- If you sell for the same or less than you paid, there was no increase in value, so the transfer is exempt and no plusvalía is due. You must still declare it to the town council and keep the purchase and sale deeds to prove the loss.
- Which coefficients apply in 2026?
- The maximum national coefficients in force are those from RDL 8/2023 (applicable since 2024). The updates planned for 2025 (RDL 9/2024) and 2026 (RDL 16/2025) were not ratified by Parliament, so those values remain in force. Each town council may apply equal or lower coefficients.
- Who pays the plusvalía municipal?
- In a sale, the seller pays it. In an inheritance or gift, the person receiving the property pays it. The tax rate is set by each town council with a national maximum of 30%, and there is a deadline to file the self-assessment (30 business days for sales and gifts, 6 months extendable for inheritances).