Calcular plusvalia venta vivienda

Municipal Capital Gains Tax Calculator

Get an approximate estimate of the municipal capital gains tax (IIVTNU) you will have to pay when selling your property in the Maresme.
A simple tool to anticipate your costs before making any decision, with the reassurance of then having real, honest advice

CALCULATE NOW

What is the municipal capital gains tax?

The municipal capital gains tax, officially the Tax on the Increase in Value of Urban Land (IIVTNU), is a local tax levied on the increase in value of a property’s urban land from the time it was bought until it is sold, inherited or gifted.

It is collected by each town council, so both the coefficients and the tax rate vary from one town to another. That is why two homes sold for the same amount can generate a very different tax depending on whether they are in Alella, Mataró or Premià de Mar.

Calculate your municipal capital gains tax

Enter the purchase and sale details of your home and the town where it is located to get an instant estimate.

Approximate calculation for your town: this is an estimate that may not match the actual amount and does not constitute tax advice or an official calculation. The maximum legal tax rate (30%) is applied; depending on the town it may be lower. The final amount depends on the municipal ordinance in force and the exact cadastral data. For an exact calculation, check with your town council or a tax adviser.

How is the municipal capital gains tax calculated?

Since the 2021 reform there are two methods of calculation, and whichever is more favourable to the taxpayer is applied:

1. Objective system. The cadastral value of the land is multiplied by a coefficient approved by each town council according to the number of years elapsed, and the municipal tax rate is applied to the result.

2. Actual capital gain. It is calculated on the gain actually obtained (the difference between the sale price and the purchase price), applying the proportion corresponding to the land value.

If there has been no increase in value, that is, if you sell at a price equal to or lower than the purchase price, there is no obligation to pay this tax.

Calculate the capital gains tax in your Maresme town

As the tax depends on each town council, we have prepared a calculator tailored to each locality

Frequently asked questions about the municipal capital gains tax

As a general rule the seller pays it, since they are the one who obtains the increase in value. In the case of inheritances or gifts, it falls to whoever receives the property.

The deadline is 30 working days from the date of sale. For transfers by inheritance, the deadline is extended to 6 months, which can be extended up to one year.

It is not paid when there has been no increase in value, that is, when the sale price is equal to or lower than the purchase price. There are also cases of exemption under current regulations.

No. Each town council sets its own coefficients and tax rate, within the legal limits. That is why it is best to use the calculator tailored to your town.

It is an approximate estimate. The final amount depends on the exact cadastral data and the ordinance in force at any given time. If you are going to sell, we will help you calculate it precisely.

Our Blog

Visit our blog to read the latest news from the sector, along with tips, guides and recommendations on the real estate market

Are you going to sell your property in the Maresme?

Knowing the capital gains tax is only the first step. We offer you a real, honest valuation of your home and support you throughout the entire process so you sell on the best terms.

REQUEST A VALUATION