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Municipal plusvalía · objective or real method

Calculate the plusvalía on your sale instantly. The Constitutional Court (STC 182/2021) struck down the old objective-only method: you can now pick whichever yields a lower amount.

Calculate plusvalíaSee pricing
  • · Licensed economist
  • · STC 182/2021 + RDL 26/2021 applied
  • · Municipal filing included

Deadlines and penalties

Late filing gets expensive fast. Here is what happens if we miss:

  • 30 days

    Self-assessment deadline. From day 31, Law 11/2021 surcharge + interest applies.

  • + 1 % per month

    Late-filing surcharge (art. 27 LGT) · first year.

  • + 15 % + interest

    Year+ · or sooner if the council issues a formal request.

Pricing

Plusvalía · single transaction

Calculation + municipal filing

€199/ transaction

  • · Both methods calculated · we apply the lower one
  • · Council filing included
  • · Coordinated with notary + form 600 ITP
  • · Licensed advisor reachable by chat
Get started

Plusvalía FAQ

Do I owe plusvalía if I sold at a loss?
No. After STC 182/2021 and RDL 26/2021, if you can prove the sale price is at or below your purchase price, the taxable base is 0 € and the tax is 0 €. We submit the deeds as proof in the form.
Difference between the objective and real-gain methods?
The objective method applies an annual coefficient to the land's cadastral value. The real method taxes the actual gain (sale − purchase), proportional to the land share. The law lets you pick the smaller — we calculate both.
How long do I have to pay municipal plusvalía?
30 business days from the deed signing for self-assessment (most municipalities). Some councils issue the bill themselves within 6 months. We confirm your municipality's mode.
Who pays plusvalía: buyer or seller?
The seller (in onerous transfers). For inheritances or gifts, the recipient pays. For non-resident sellers, we coordinate with the buyer's 3 % withholding (form 211).
Does plusvalía apply to inheritances?
Yes. Lucrative transfers (inheritance, gift) trigger plusvalía even when ISD also applies. Deadline: 6 months from death for inheritances (extendable). We coordinate with form 650.