{"id":110885,"date":"2025-03-14T09:33:10","date_gmt":"2025-03-14T08:33:10","guid":{"rendered":"https:\/\/www.shbarcelona.com\/blog\/en\/?p=110885"},"modified":"2025-03-14T09:33:10","modified_gmt":"2025-03-14T08:33:10","slug":"plusvalia-municipal-barcelona-what-is","status":"publish","type":"post","link":"https:\/\/www.shbarcelona.com\/blog\/en\/plusvalia-municipal-barcelona-what-is\/","title":{"rendered":"Plusval\u00eda Municipal in Barcelona: what it is and how it is calculated"},"content":{"rendered":"<p><strong>Maybe you&#8217;re thinking about selling a property or you&#8217;ve just inherited one or more real estate assets. In that case, one of the aspects you need to consider is the taxes that may apply.<\/strong><\/p>\n<p>One of the least known taxes when transferring a property is the <strong>Tax on the Increase in Value of Urban Land<\/strong>, commonly known in Spain as the <strong>Plusval\u00eda Municipal<\/strong>.<\/p>\n<p>If you haven&#8217;t heard of it or don&#8217;t know how it works, don&#8217;t worry. At <strong>ShBarcelona<\/strong>, we&#8217;ve prepared a <strong>detailed guide<\/strong> on this tax in Barcelona so you have all the information you need.<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_17 counter-hierarchy ez-toc-grey\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><\/span><\/div>\n<nav><ul class=\"ez-toc-list ez-toc-list-level-1\"><li class=\"ez-toc-page-1 ez-toc-heading-level-2\"><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.shbarcelona.com\/blog\/en\/plusvalia-municipal-barcelona-what-is\/#What_is_the_Plusvalia_Municipal\" title=\"What is the Plusval\u00eda Municipal?\">What is the Plusval\u00eda Municipal?<\/a><ul class=\"ez-toc-list-level-3\"><li class=\"ez-toc-heading-level-3\"><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.shbarcelona.com\/blog\/en\/plusvalia-municipal-barcelona-what-is\/#What_if_there_is_no_increase_in_value\" title=\"What if there is no increase in value?\">What if there is no increase in value?<\/a><\/li><\/ul><\/li><li class=\"ez-toc-page-1 ez-toc-heading-level-2\"><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.shbarcelona.com\/blog\/en\/plusvalia-municipal-barcelona-what-is\/#How_is_the_Plusvalia_Municipal_calculated\" title=\"How is the Plusval\u00eda Municipal calculated?\">How is the Plusval\u00eda Municipal calculated?<\/a><ul class=\"ez-toc-list-level-3\"><li class=\"ez-toc-heading-level-3\"><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.shbarcelona.com\/blog\/en\/plusvalia-municipal-barcelona-what-is\/#Objective_Method\" title=\"Objective Method\">Objective Method<\/a><\/li><li class=\"ez-toc-page-1 ez-toc-heading-level-3\"><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.shbarcelona.com\/blog\/en\/plusvalia-municipal-barcelona-what-is\/#Real_Value_Increase_Method\" title=\"Real Value Increase Method\">Real Value Increase Method<\/a><\/li><\/ul><\/li><li class=\"ez-toc-page-1 ez-toc-heading-level-2\"><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.shbarcelona.com\/blog\/en\/plusvalia-municipal-barcelona-what-is\/#%C2%BFDo_you_want_to_sell_your_apartment\" title=\"\u00bfDo you want to sell your apartment??\">\u00bfDo you want to sell your apartment??<\/a><\/li><li class=\"ez-toc-page-1 ez-toc-heading-level-2\"><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.shbarcelona.com\/blog\/en\/plusvalia-municipal-barcelona-what-is\/#Who_pays_the_Plusvalia_Municipal\" title=\"Who pays the Plusval\u00eda Municipal?\">Who pays the Plusval\u00eda Municipal?<\/a><\/li><li class=\"ez-toc-page-1 ez-toc-heading-level-2\"><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.shbarcelona.com\/blog\/en\/plusvalia-municipal-barcelona-what-is\/#How_is_the_Plusvalia_Municipal_paid\" title=\"How is the Plusval\u00eda Municipal paid?\">How is the Plusval\u00eda Municipal paid?<\/a><ul class=\"ez-toc-list-level-3\"><li class=\"ez-toc-heading-level-3\"><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.shbarcelona.com\/blog\/en\/plusvalia-municipal-barcelona-what-is\/#What_are_the_deadlines\" title=\"What are the deadlines?\">What are the deadlines?<\/a><\/li><\/ul><\/li><li class=\"ez-toc-page-1 ez-toc-heading-level-2\"><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/www.shbarcelona.com\/blog\/en\/plusvalia-municipal-barcelona-what-is\/#Are_there_any_tax_benefits\" title=\"Are there any tax benefits?\">Are there any tax benefits?<\/a><ul class=\"ez-toc-list-level-3\"><li class=\"ez-toc-heading-level-3\"><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/www.shbarcelona.com\/blog\/en\/plusvalia-municipal-barcelona-what-is\/#Inheritance_of_a_primary_residence\" title=\"Inheritance of a primary residence\">Inheritance of a primary residence<\/a><\/li><li class=\"ez-toc-page-1 ez-toc-heading-level-3\"><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/www.shbarcelona.com\/blog\/en\/plusvalia-municipal-barcelona-what-is\/#Inheritance_of_a_business_property\" title=\"Inheritance of a business property\">Inheritance of a business property<\/a><\/li><\/ul><\/li><li class=\"ez-toc-page-1 ez-toc-heading-level-2\"><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/www.shbarcelona.com\/blog\/en\/plusvalia-municipal-barcelona-what-is\/#Can_I_deduct_the_Plusvalia_Municipal_on_my_income_tax_return\" title=\"Can I deduct the Plusval\u00eda Municipal on my income tax return?\">Can I deduct the Plusval\u00eda Municipal on my income tax return?<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"What_is_the_Plusvalia_Municipal\"><\/span>What is the Plusval\u00eda Municipal?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The <strong>Plusval\u00eda Municipal<\/strong> is the <strong>Tax on the Increase in Value of Urban Land (IIVTNU)<\/strong>, which is collected by the local city council where the property is transferred.<\/p>\n<p>This tax applies to the <strong>increase in the value<\/strong> of a property due to the <strong>gain obtained<\/strong> from the moment it was purchased or acquired until its sale or transfer.<\/p>\n<p>In the case of selling a property, the municipal capital gains tax applies to the <strong>land<\/strong> on which the building is constructed, <strong>not the building itself<\/strong>. In <strong>Barcelona<\/strong>, the current <strong>tax rate<\/strong> for the IIVTNU is <strong>30%<\/strong>.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"What_if_there_is_no_increase_in_value\"><\/span>What if there is no increase in value?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>If the land <strong>has not increased in value<\/strong>, you <strong>do not have to pay<\/strong> the <strong>Plusval\u00eda Municipal<\/strong> However, you must <strong>inform the Barcelona City Council<\/strong> of the transfer and submit the <strong>deeds<\/strong> or <strong>documents<\/strong> proving that there has been no increase in value.<\/p>\n<div id=\"attachment_110889\" style=\"width: 810px\" class=\"wp-caption aligncenter\"><img aria-describedby=\"caption-attachment-110889\" class=\"wp-image-110889 size-full\" src=\"https:\/\/www.shbarcelona.com\/blog\/en\/wp-content\/uploads\/2025\/03\/building-hacienda-barcelona-municipal-capital-capital-added-tax.jpg\" alt=\"Reception area of \u200b\u200bthe Municipal Tax Institute, the agency responsible for collecting Municipal Capital Gains Tax in Barcelona.\" width=\"800\" height=\"450\"><p id=\"caption-attachment-110889\" class=\"wp-caption-text\">Reception area of \u200b\u200bthe Municipal Tax Institute, the agency responsible for collecting Municipal Capital Gains Tax in Barcelona.<\/p><\/div>\n<h2><span class=\"ez-toc-section\" id=\"How_is_the_Plusvalia_Municipal_calculated\"><\/span>How is the Plusval\u00eda Municipal calculated?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>There are <strong>two calculation methods<\/strong> for this tax. The taxpayer can choose the one that is most <strong>favorable<\/strong> <a href=\"https:\/\/seuelectronica.ajuntament.barcelona.cat\/oficinavirtual\/es\/tramit\/20060001211#anchor\" target=\"_blank\" rel=\"nofollow\">by estimating the <strong>amount to be paid<\/strong><\/a>:<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Objective_Method\"><\/span>Objective Method<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>This method multiplies the <strong>cadastral value of the land<\/strong> by the <a href=\"https:\/\/www.inspectoreshaciendalocal.org\/noticias\/rdl-92024-coeficientes-plusval%C3%ADa-2025\" target=\"_blank\" rel=\"nofollow\"><strong>legal coefficient<\/strong><\/a> in force that year, based on the time elapsed between the acquisition and transfer.<\/p>\n<ul>\n<li><strong>Formula:<\/strong> Taxable base \u00d7 <strong>30%<\/strong> (tax rate)<\/li>\n<li><strong>Taxable base:<\/strong> Cadastral value of the land \u00d7 <strong><a href=\"https:\/\/www.inspectoreshaciendalocal.org\/noticias\/rdl-92024-coeficientes-plusval%C3%ADa-2025\" target=\"_blank\" rel=\"nofollow\">coefficient assigned<\/a> to the period of value increase<\/strong><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Real_Value_Increase_Method\"><\/span>Real Value Increase Method<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>This method is based on <strong>direct estimation<\/strong>. It applies the percentage of the <strong>cadastral value of the land<\/strong> at the time of transfer to both the <strong>purchase and sale values<\/strong>, then calculates the <strong>difference<\/strong> between them.<\/p>\n<ul>\n<li><strong>Formula:<\/strong> Taxable base \u00d7 <strong>30%<\/strong> (tax rate)<\/li>\n<li><strong>Taxable base:<\/strong> (Sale price \u00d7 land value percentage) &#8211; (Purchase price \u00d7 land value percentage)<\/li>\n<\/ul>\n<h2 style=\"text-align: center;\"><span class=\"ez-toc-section\" id=\"%C2%BFDo_you_want_to_sell_your_apartment\"><\/span><a class=\"fasc-button fasc-size-large fasc-type-flat fasc-rounded-medium ico-fa fasc-ico-before fa-chevron-circle-right broken_link\" style=\"background-color: #850909; color: #ffffff;\" href=\"https:\/\/www.shbarcelona.es\/venta-pisos\" target=\"_blank\" rel=\"nofollow\">\u00bfDo you want to sell your apartment??<\/a><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h2><span class=\"ez-toc-section\" id=\"Who_pays_the_Plusvalia_Municipal\"><\/span>Who pays the Plusval\u00eda Municipal?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The <strong>seller<\/strong> or <strong>transferor<\/strong> of the property is responsible for paying the tax, as it is based on the increase in land value during their ownership.<\/p>\n<ul>\n<li>In <strong>inheritance or donation cases<\/strong>, the <strong>new owner<\/strong> must pay the tax. However, if the inherited property is <strong>sold within 12 months<\/strong>, the tax <strong>does not have to be paid<\/strong>.<\/li>\n<li>If the <strong>seller is a non-resident<\/strong> in Spain, the <strong>buyer<\/strong> is responsible for paying the tax.<\/li>\n<\/ul>\n<div id=\"attachment_110891\" style=\"width: 810px\" class=\"wp-caption aligncenter\"><img aria-describedby=\"caption-attachment-110891\" class=\"size-full wp-image-110891\" src=\"https:\/\/www.shbarcelona.com\/blog\/en\/wp-content\/uploads\/2025\/03\/signature-plusvalia-municipal-ajuntament-bareclona.jpg\" alt=\"A person signs a document, such as a Plusval\u00eda Municipalrn.\" width=\"800\" height=\"461\"><p id=\"caption-attachment-110891\" class=\"wp-caption-text\">A person signs a document, such as a Plusval\u00eda Municipal.<\/p><\/div>\n<h2><span class=\"ez-toc-section\" id=\"How_is_the_Plusvalia_Municipal_paid\"><\/span>How is the Plusval\u00eda Municipal paid?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The <strong>Barcelona City Council<\/strong> offers <strong>three ways<\/strong> to process the tax payment:<\/p>\n<ul>\n<li><strong>Online<\/strong><\/li>\n<li><strong>By phone:<\/strong> 010 (free) or <strong>931 537 010<\/strong> (if calling from outside the metropolitan area)<\/li>\n<li><strong>In person:<\/strong> By appointment at the Municipal Tax Institute (<strong>IMH<\/strong>)<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"What_are_the_deadlines\"><\/span>What are the deadlines?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The <strong>deadlines<\/strong> for payment depend on the type of property transfer:<\/p>\n<ul>\n<li><strong>For sales:<\/strong> <strong>30 business days<\/strong> from the transfer date.<\/li>\n<li><strong>For inheritances:<\/strong> <strong>6 months<\/strong> from the date of death (<strong>extendable<\/strong> to 1 year if requested within the first 6 months).<\/li>\n<li><strong>For judicial inheritance processes:<\/strong> The deadline restarts <strong>after the final court resolution<\/strong>.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Are_there_any_tax_benefits\"><\/span>Are there any tax benefits?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Yes, the <strong>Barcelona City Council<\/strong> offers a <strong>95% tax reduction<\/strong> in these cases:<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Inheritance_of_a_primary_residence\"><\/span>Inheritance of a primary residence<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>The <strong>property cannot be sold<\/strong> within <strong>3 years<\/strong> after the owner&#8217;s death (except in case of the new owner&#8217;s passing).<\/li>\n<li>Eligible beneficiaries include <strong>spouses, children, adopted children, parents, adoptive parents<\/strong>, or those who <strong>lived with the deceased for at least 2 years<\/strong>.<\/li>\n<li>Also applies to <strong>siblings, partners, or individuals with at least 65% disability<\/strong> (up to the <strong>third degree of kinship<\/strong>).<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"text-align: center;\"><a class=\"fasc-button fasc-size-large fasc-type-flat fasc-rounded-medium ico-fa fasc-ico-before fa-chevron-circle-right broken_link\" style=\"background-color: #850909; color: #ffffff;\" href=\"https:\/\/www.shbarcelona.com\/owners-services\/architecture\" rel=\"nofollow\">Do you want to sell your apartment successfully? Renovate it!<\/a><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Inheritance_of_a_business_property\"><\/span>Inheritance of a business property<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>The <strong>business activity must continue<\/strong> for at least <strong>5 years<\/strong> after the owner&#8217;s death (unless the new owner passes away).<\/li>\n<li>Eligible beneficiaries include <strong>spouses, children, adopted children, parents, adoptive parents<\/strong>, and <strong>long-term partners<\/strong>.<\/li>\n<\/ul>\n<p><strong>&#x26a0;&#xfe0f;<\/strong><strong> If the conditions are not met, the tax benefits will be revoked, and the full tax amount plus late fees must be paid.<\/strong><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Can_I_deduct_the_Plusvalia_Municipal_on_my_income_tax_return\"><\/span>Can I deduct the Plusval\u00eda Municipal on my income tax return?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Yes, you can deduct the <strong>municipal capital gains tax<\/strong> on your <strong>income tax return<\/strong> (<strong>IRPF<\/strong>) in the <strong>year of the sale<\/strong>.<\/p>\n<p>For example, if you sell a property in <strong>December 2023<\/strong> and pay the tax in <strong>2024<\/strong>, you must declare it in your <strong>2023 income tax return<\/strong>.<\/p>\n<p style=\"text-align: center;\"><a class=\"fasc-button fasc-size-large fasc-type-flat fasc-rounded-medium ico-fa fasc-ico-before fa-chevron-circle-right\" style=\"background-color: #850909; color: #ffffff;\" target=\"_blank\" rel=\"noopener\" href=\"https:\/\/www.shbarcelona.es\/\">ShBarcelona, your trusted real estate agency<\/a><\/p>\n<p>Now you have <strong>ShBarcelona&#8217;s complete guide<\/strong> on the municipal capital gains tax. We hope you find it useful! If you have any <strong>questions<\/strong>, feel free to reach out\u2014we\u2019ll be happy to help you.<\/p>\n<p>*Cover photo: Kaspars Upmanis via Unsplash<\/p>\n<p>&nbsp;<\/p>\n<div style=\"display: none;\"\n    class=\"kk-star-ratings kksr-valign-bottom kksr-align-left \"\n    data-id=\"110885\"\n    data-slug=\"\">\n    <div class=\"kksr-stars\">\n    <div class=\"kksr-stars-inactive\">\n            <div class=\"kksr-star\" data-star=\"1\">\n            <div class=\"kksr-icon\" style=\"width: 25px; height: 25px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"2\">\n            <div class=\"kksr-icon\" style=\"width: 25px; height: 25px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"3\">\n            <div class=\"kksr-icon\" style=\"width: 25px; height: 25px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"4\">\n            <div class=\"kksr-icon\" style=\"width: 25px; height: 25px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"5\">\n            <div class=\"kksr-icon\" style=\"width: 25px; height: 25px;\"><\/div>\n        <\/div>\n    <\/div>\n    <div class=\"kksr-stars-active\" style=\"width: 0px;\">\n            <div class=\"kksr-star\">\n            <div class=\"kksr-icon\" style=\"width: 25px; height: 25px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\">\n            <div class=\"kksr-icon\" style=\"width: 25px; height: 25px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\">\n            <div class=\"kksr-icon\" style=\"width: 25px; height: 25px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\">\n            <div class=\"kksr-icon\" style=\"width: 25px; height: 25px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\">\n            <div class=\"kksr-icon\" style=\"width: 25px; height: 25px;\"><\/div>\n        <\/div>\n    <\/div>\n<\/div>\n    <div class=\"kksr-legend\">\n            <span class=\"kksr-muted\">Rate us!<\/span>\n    <\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Maybe you&#8217;re thinking about selling a property or you&#8217;ve just inherited one or more real estate assets. In that case, one of the aspects you need to consider is the taxes that may apply. One of the least known taxes when transferring a property is the Tax on the Increase in Value of Urban Land, [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":110890,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[8874],"tags":[],"_links":{"self":[{"href":"https:\/\/www.shbarcelona.com\/blog\/en\/wp-json\/wp\/v2\/posts\/110885"}],"collection":[{"href":"https:\/\/www.shbarcelona.com\/blog\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.shbarcelona.com\/blog\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.shbarcelona.com\/blog\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.shbarcelona.com\/blog\/en\/wp-json\/wp\/v2\/comments?post=110885"}],"version-history":[{"count":5,"href":"https:\/\/www.shbarcelona.com\/blog\/en\/wp-json\/wp\/v2\/posts\/110885\/revisions"}],"predecessor-version":[{"id":110893,"href":"https:\/\/www.shbarcelona.com\/blog\/en\/wp-json\/wp\/v2\/posts\/110885\/revisions\/110893"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.shbarcelona.com\/blog\/en\/wp-json\/wp\/v2\/media\/110890"}],"wp:attachment":[{"href":"https:\/\/www.shbarcelona.com\/blog\/en\/wp-json\/wp\/v2\/media?parent=110885"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.shbarcelona.com\/blog\/en\/wp-json\/wp\/v2\/categories?post=110885"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.shbarcelona.com\/blog\/en\/wp-json\/wp\/v2\/tags?post=110885"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}