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.
- · Licensed economist
- · STC 182/2021 + RDL 26/2021 applied
- · Municipal filing included
Step 1 of 4 · The town
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
Calculation + municipal filing
€199+ VAT / transaction
- · Both methods calculated · we apply the lower one
- · Council filing included
- · Coordinated with notary + form 600 ITP
- · Licensed advisor reachable by chat
What usually comes with the plusvalía
Buying or selling property in Spain
Inheritance tax (Form 650)
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.
Related guides
- Buying & selling
Plusvalía Municipal in Spain Explained for Foreign Owners
Plusvalía municipal (IIVTNU) is a town-hall tax on the increase in the value of the land under a property.
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Catastro Reference Value: Why You Pay Tax on More Than You Paid
The valor de referencia is a figure the Dirección General del Catastro sets for every Spanish property each year, from the prices notaries report, by homogeneous valuation zones and with a reduction factor.
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