Municipal capital gains tax calculator
Work out the municipal tax paid when you sell, inherit or donate urban property (IIVTNU). The calculator tries both methods the law allows and tells you which one is cheaper.
It uses the coefficients in Real Decreto-ley 8/2023 (Royal Decree-law 8/2023). Your town hall may set lower ones and its own rate in its tax bylaw.
Result
Not subject to tax
There is no increase in value (the sale price is lower than the purchase price). According to RDL 26/2021, no taxable event arises.
Objective method
Applied- Tax base
- Coefficient
- Years elapsed
Direct estimation
Applied- Tax base
- Capital gain
- % land value
Insufficient data for this method Enter purchase price, sale price and total cadastral value.
- Gross tax
- Tax relief applied (%)
- Total payable
The final amount depends on your municipality's tax ordinance. Ask us
Need help with your procedure?
Capital gains tax is due when transferring property. Whether you are selling, inheriting or donating, we can manage the entire process online.
What is the municipal capital gains tax?
The municipal capital gains tax, officially the Tax on the Increase in Value of Urban Land (IIVTNU), taxes the increase in urban land value from acquisition to transfer.
It is due in three situations: sale, inheritance and donation. In sales, the seller pays. In inheritances, the heirs pay. In donations, the donee (the recipient) pays.
It is a municipal tax: each town council sets its own rate (up to a maximum of 30%) and may establish reliefs, for example on transfers by inheritance between direct family members.
How is it calculated since 2022?
Following Constitutional Court ruling 182/2021, which declared the previous system unconstitutional, RDL 26/2021 established two calculation methods. The taxpayer may choose the more favourable one.
The objective method multiplies the cadastral land value by a coefficient that depends on the years elapsed between purchase and sale. These coefficients are updated annually in the national budget.
The direct estimation method uses the actual gain (difference between sale and purchase price) and applies the percentage that the land represents of the total cadastral value. If there is no gain, the tax is not due.
In addition to capital gains tax, the notarial deed has its own regulated cost. You can estimate it with our notary fee calculator.
Who handles your procedure
A team of lawyers and administrators prepares the paperwork, explains what you are going to sign and books you in with one of the registered notaries in our network. We are not a notary: the signature is always authorised by the notary.
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