Municipal plusvalía tax calculator
The tax paid by the seller of a Spanish property. Since the 2021 reform you can choose between two calculation methods and pay the cheaper one — and if you sell at a loss, you pay nothing. Enter your numbers and compare.
Taxable base: 3,600 €
✓ By law you pay the lower of the two
Taxable base: 18,750 €
Estimate using the state maximum coefficients in force (RDL 8/2023, extended into 2026) and the rate you enter (legal maximum: 30%). Each town hall sets its own coefficients (≤ the state ones), its rate and possible reliefs: confirm the figure with your municipality. The cadastral values (land and total) appear on the IBI bill.
How the plusvalía works since 2021
The municipal plusvalía (formally, the tax on the increase in value of urban land) taxes the appreciation of the land while you owned the property. After the Constitutional Court ruling of October 2021, Real Decreto-ley 26/2021 redesigned the calculation with two routes:
- Objective method: cadastral land value × a coefficient based on years of ownership (state maximums each town hall may reduce) × the municipal rate (30% maximum).
- Real method: the actual gain (sale − purchase) × the share the land represents of the cadastral value × the municipal rate.
You are entitled to whichever is cheaper, and if you sold with no gain, you are exempt — evidencing it with both deeds. If you're selling to buy again, you'll also want the purchase costs calculator and your region's ITP.
Objective vs real method, with numbers
The practical rule: the objective method usually wins when the real gain is large (you bought years ago and the market has climbed), and the real method wins when the gain is small relative to the land value. Two sales show it — both at the 30% maximum rate; if your town hall applies a lower one, everything scales down.
Example 1 — the objective method wins (large accumulated gain)
Flat bought in 2014 for €180,000 and sold in 2026 for €250,000 (12 years of ownership). Cadastral value: €90,000, of which €54,000 is land (60%).
- Objective: €54,000 × 0.09 coefficient (12 years) = €4,860 base → €1,458 due.
- Real: €70,000 gain × 60% land share = €42,000 base → €12,600 due.
You pay the lower one: €1,458, almost nine times less than the real route.
Example 2 — the real method wins (small gain)
Flat bought in 2019 for €200,000 and sold in 2026 for €206,000 (7 years). Cadastral value: €100,000, of which €40,000 is land (40%).
- Objective: €40,000 × 0.20 coefficient (7 years) = €8,000 base → €2,400 due.
- Real: €6,000 gain × 40% land share = €2,400 base → €720 due.
Here you declare the actual gain: €720, less than a third of the bill.
The town hall must apply the real method if you request it and it favours you (art. 107.5 TRLHL, as worded by RDL 26/2021) — but it won't do it unprompted: run both numbers before self-assessing. The usual deadline is 30 working days from the sale.
The objective method's coefficients
These are the state maximum coefficients by years of ownership in force in 2026 (RDL 8/2023, applying since 2024 and extended after its replacements failed to pass), the ones the calculator uses. Note the wave shape: holdings of 5-8 years and very long ones pay the most, with the low point between 12 and 15 years.
| Years | Coef. | Years | Coef. | Years | Coef. |
|---|---|---|---|---|---|
| < 1 | 0.15 | 7 | 0.20 | 14 | 0.09 |
| 1 | 0.15 | 8 | 0.19 | 15 | 0.09 |
| 2 | 0.14 | 9 | 0.15 | 16 | 0.10 |
| 3 | 0.14 | 10 | 0.12 | 17 | 0.13 |
| 4 | 0.16 | 11 | 0.10 | 18 | 0.17 |
| 5 | 0.18 | 12 | 0.09 | 19 | 0.23 |
| 6 | 0.19 | 13 | 0.09 | ≥ 20 | 0.40 |
Two important caveats: the state may update these maxima each year (the 2026 ones are still those of RDL 8/2023, because the decrees raising them were not ratified), and each town hall approves its own coefficients in its bylaw, equal to or lower than the state ones. So the calculator's figure is the ceiling: your municipality can never charge more under the objective method, but it can charge less.
Frequently asked questions about the plusvalía tax
Who pays the plusvalía, buyer or seller? ▼
The seller (in sales). Only in inheritances and gifts is it paid by the person receiving the property. The usual deadline is 30 working days from the sale (6 months for inheritances, extendable).
What if I sell at a loss? ▼
No plusvalía is due: since the Constitutional Court ruling and RDL 26/2021, transfers with no increase in value are exempt. You must still notify the town hall and evidence it with the purchase and sale deeds.
Where do I find the cadastral land value? ▼
On the IBI (property tax) bill or at the Cadastre's online office, where the total cadastral value is broken down into land and construction. The calculator needs both to compare the two methods.
Which method is better for me, objective or real? ▼
It depends on your gain: if it's large (you bought years ago and prices have risen a lot), the objective method almost always wins; if it's small relative to the land value, the real method wins. The town hall won't automatically pick the cheaper one for you: calculate both — the calculator does — and declare the lower.
Why might my town hall quote a different figure? ▼
Because this calculator uses the state maximum coefficients and the rate you enter: each town hall approves its own coefficients (equal to or lower than the state ones), its own rate (up to 30%) and its own reliefs, for example for inherited primary residences.