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Spain plusvalía calculator by municipality

Work out the municipal capital gains tax (plusvalía, IIVTNU) on your sale with your town hall's rate and coefficients, using both the objective and the real method, and see which one is cheaper.

39 municipalities with a checked bylaw

01Municipality

Only municipalities whose rate we checked in the official bylaw are listed.
%
Maximum 30%. Check your town hall's tax bylaw
%
Only in the 5 years after a general cadastral revaluation. Maximum 60%

02The sale and the purchase

€
The one in the sale deed
It decides the table of maximum coefficients
€
The one in your deed (or the declared value if inherited)
€
On this year's IBI (property tax) bill
€
Land + building. Used for the real method

03Result

Plusvalía to pay
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Objective method
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Real method
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How it works

The plusvalía municipal (IIVTNU) taxes the increase in value of urban land when a property is sold, inherited or given away. Since Royal Decree-law 26/2021 there are two bases and you pay the lower one (article 107 of the Local Finance Act):

  • Objective: cadastral land value × coefficient for the full years owned (prorated by months under one year). Each town hall sets its own coefficients, never above the legal maximum in force on the sale date.
  • Real: (sale price − purchase price, without costs) × cadastral land value / total cadastral value.

The town hall rate, at most 30% (art. 108), is applied to the lower base. If there is no gain, there is no tax (art. 104.5), but you have to file it.

Rates by municipality

MunicipalityRateCoefficientsOfficial source
A Coruña17.33%legal maximumBylaw
Alcalá de Henares24%legal maximumBylaw
Algeciras30%legal maximumBylaw
Alicante30%legal maximumBylaw
Almería27%legal maximumBylaw
Badalona30%legal maximumBylaw
Barcelona30%own table (capped at the legal maximum)Bylaw
Cartagena30%own table (capped at the legal maximum)Bylaw
Ciudad Real30% up to 15 years; 29.94% from 16 yearsown table (capped at the legal maximum)Bylaw
Cádiz30%legal maximumBylaw
Córdoba27.52%own table (capped at the legal maximum)Bylaw
Dos Hermanas26.4%legal maximumBylaw
Gijón25% up to 5 years; 22% from 6 yearsown table (capped at the legal maximum)Bylaw
Girona30%legal maximumBylaw
Granada30%legal maximumBylaw
Jerez de la Frontera30%legal maximumBylaw
L'Hospitalet de Llobregat30%legal maximumBylaw
Las Palmas de Gran Canaria30%legal maximumBylaw
León30%legal maximumBylaw
Lleida30%own table (capped at the legal maximum)Bylaw
Madrid29%legal maximumBylaw
Melilla29%legal maximumBylaw
Murcia30%legal maximumBylaw
Málaga29%legal maximumBylaw
Móstoles25%legal maximumBylaw
Oviedo20%own table (capped at the legal maximum)Bylaw
Palencia29.8%own table (capped at the legal maximum)Bylaw
Parla30%own table (capped at the legal maximum)Bylaw
Sabadell30%legal maximumBylaw
Salamanca30%own table (capped at the legal maximum)Bylaw
San Cristóbal de La Laguna30%legal maximumBylaw
Santander21%legal maximumBylaw
Segovia15%legal maximumBylaw
Torrejón de Ardoz30%legal maximumBylaw
Torrevieja30%own table (capped at the legal maximum)Bylaw
Valencia29.7%legal maximumBylaw
Valladolid21.76%88% of the legal maximumBylaw
Vigo30%legal maximumBylaw
Zaragoza28%legal maximumBylaw

Checked on 28/10/2026 against each town hall's official document. If your municipality is not listed, choose «Another municipality» and enter the rate from its bylaw.

FREQUENT QUESTIONS

Frequently asked questions

How is the plusvalía municipal calculated?

Since Royal Decree-law 26/2021 there are two bases and you pay the lower one. Objective: cadastral land value × the coefficient for the years you owned the property (the town hall may lower it, never above the legal maximum). Real: sale price minus purchase price, multiplied by the share of the cadastral value that is land. The town hall rate, at most 30%, is applied to that base.

Do I pay plusvalía if I sell at a loss?

No. If the sale price in the deed is not above the purchase price there is no increase in value and the tax is not due (article 104.5 of the Local Finance Act), but you still have to file it with your town hall and prove it with both deeds.

Where do the rates and coefficients of each town hall come from?

From each town hall's tax bylaw (ordenanza fiscal) or its official bulletin publication, linked with its date next to the result. The calculator covers 39 municipalities whose rate we checked in the official document; for the rest, enter the rate manually.

Who pays the plusvalía municipal?

In a sale, the seller. In an inheritance or a gift, the heir or the person who receives it. Many town halls give discounts on inheritances of the main home; this calculator does not apply them.

Guidance only, not tax advice. Your town hall issues the assessment: confirm the amount with it or with an adviser.