No Time to Read It All? Here’s the Quick Summary:<\/strong><\/p>\n The Plusval\u00eda Municipal<\/em> (officially known as IIVTNU<\/em>) is a local tax in Spain applied when urban property is transferred through sale, inheritance, or donation. It is based on the increase in the value of the land (not the building) during the period of ownership.<\/p>\n Since 2022, sellers can choose between two calculation methods: The seller typically pays this tax, but in the case of inheritance or donation, the heir or recipient is responsible. You must file the declaration with the local town hall (Ayuntamiento) within 30 business days (or 6 months for inheritance).<\/p>\n Each municipality sets its own rates and reductions, so the amount due can vary significantly. If the real gain is zero or negative, you may be exempt \u2014 but you must declare and prove it.<\/p>\n SpainEasy Support helps simulate, declare, and optimize your Plusval\u00eda \u2014 with full support in English, French, or Spanish.<\/p>\n<\/div><\/div><\/div> The <\/span>Plusval\u00eda Municipal<\/span><\/i>, officially called the <\/span>Impuesto sobre el Incremento de Valor de los Terrenos de Naturaleza Urbana (IIVTNU)<\/b>, is a local tax levied by Spanish municipalities when urban real estate is transferred. Despite its complicated name, the concept is simple: this tax measures the <\/span>increase in the value of the land<\/b> on which a property is located \u2014 <\/span>not the building itself<\/b>.<\/span><\/p>\n Unlike the national capital gains tax (CGT), which is based on the actual profit made from a sale, the Plusval\u00eda is calculated on the <\/span>theoretical appreciation of the land’s cadastral value<\/b> during the period of ownership.<\/span><\/p>\n<\/div> Whether you’re a resident or a non-resident, if you transfer ownership of an urban property in Spain \u2014 whether through sale, donation, or inheritance \u2014 <\/span>you (or the recipient) may be liable for this tax<\/b>.<\/span><\/p>\n<\/div><\/div><\/div><\/div><\/div> In most property transfers involving urban real estate in Spain, the <\/span>person receiving payment or transferring ownership<\/b> is responsible for paying the Plusval\u00eda Municipal. However, there are <\/span>important exceptions depending on the type of transaction<\/b>.<\/span><\/p>\n General rule:<\/strong><\/p>\n Exceptions:<\/strong><\/p>\n It is <\/span>legally possible to agree otherwise in a private sale contract<\/b> \u2014 for example, having the buyer pay the Plusval\u00eda \u2014 but if this is not explicitly stated, <\/span>the seller remains responsible<\/b>. Note that in donations and inheritances, <\/span>no such contractual agreement can override the legal responsibility<\/b>.<\/span><\/p>\n<\/div>
\u2013 The objective method<\/strong>, based on the cadastral land value and the number of years owned
\u2013 The real gain method<\/strong>, based on actual profit from the sale<\/p>\nWhat Is the Plusval\u00eda Municipal Tax in Spain?<\/h2><\/h2><\/div>
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Who Has to Pay the Plusval\u00eda?<\/h2><\/h2><\/div>
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