Who pays municipal capital gains tax (plusvalía) when selling a property?

In a sale, the seller pays the municipal plusvalía. In a gift or inheritance, the beneficiary or heir pays the tax.

Do I have to pay plusvalía if I sold at a loss?

No. Following Spanish Constitutional Court rulings, if you prove there was no increase in value or that you suffered a loss upon selling, no municipal plusvalía tax is due.

Municipal Capital Gains Tax Calculator Spain

Data verified for 2026 · Last verified: August 27, 2026Official sources: Ministry of Finance· BOE

Capital Gains Tax (IIVTNU)

Cadastral Land Value (€)

Years of Ownership (1–20)

Municipal Tax Rate (%)

Optional: Real Capital Gain Method

Purchase Price (€)

Sale Price (€)

Calculation Methodology & Legal Framework (Municipal Capital Gains Tax / IIVTNU)

Calculations follow Royal Decree-Law 26/2021 adapting the Municipal Capital Gains Tax (IIVTNU) to Constitutional Court jurisprudence. Taxpayers can choose between the objective method (applying maximum municipal coefficients to cadastral land value) or the real capital gain method.

Real Decreto-ley 26/2021 (BOE Reforma IIVTNU) Sede Electrónica del Catastro

Municipal Capital Gains Tax Calculator

Calculation Methodology & Legal Framework (Municipal Capital Gains Tax / IIVTNU)

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