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Spain plusvalía municipal calculator 2026 (Madrid, Barcelona, Valencia, Málaga)
Estimate the Spanish municipal capital gains tax (plusvalía, IIVTNU) due when you sell a home: objective and real methods, the cheaper one applies. Official 2026 coefficients and rates for Madrid, Barcelona, Valencia and Málaga.
| Objective method · the lower one land value 45,000 € × coefficient 0.12 × 29 % | 1,566 € |
| Real method gain 120,000 € × land share 40.9 % × 29 % | 14,236 € |
Non-resident seller: 3% withholding and capital gains tax
If you are not tax resident in Spain, the buyer withholds 3% of the price and pays it to the tax office on your behalf. You then declare the gain (form 210): 19% tax, minus the 3% already withheld.
| Estimated taxable gain | 98,434 € |
| Tax (IRNR 19%) | 18,702 € |
| 3% withheld by the buyer | − 9,600 € |
| Still to pay (form 210) | 9,102 € |
Estimate: sale price − selling costs − plusvalía − (purchase price + buying costs). If the property was rented out, depreciation reduces the purchase value and increases the gain. Spanish residents pay income tax (IRPF, 19% to 30%) on the gain instead.
How the plusvalía is calculated
- It is a local tax on the increase in value of the land, paid when a property changes hands: sale, gift or inheritance.
- Objective method: cadastral value of the land at the time of sale × a coefficient based on the number of full years owned (20 at most) × the town’s rate (30% at most).
- Real method: (sale price − purchase price, as stated in the deeds) × the land’s share of the cadastral value × rate. The seller can ask for the lower of the two.
- Owned for less than a year: the coefficient is reduced in proportion to the full months owned.
- Sold at the same price or at a loss: no tax, but the sale must still be declared to the town hall with both deeds.
Official coefficients (legal maximums)
| Years owned | Sales until 30/11/2026 RDL 8/2023 | Sales from 01/12/2026 RDL 29/2026 — awaiting approval by Congress |
|---|---|---|
| under 1 year | 0.15 | 0.17 |
| 1 year | 0.15 | 0.16 |
| 2 years | 0.14 | 0.16 |
| 3 years | 0.14 | 0.17 |
| 4 years | 0.16 | 0.17 |
| 5 years | 0.18 | 0.19 |
| 6 years | 0.19 | 0.21 |
| 7 years | 0.20 | 0.23 |
| 8 years | 0.19 | 0.24 |
| 9 years | 0.15 | 0.25 |
| 10 years | 0.12 | 0.22 |
| 11 years | 0.10 | 0.18 |
| 12 years | 0.09 | 0.14 |
| 13 years | 0.09 | 0.12 |
| 14 years | 0.09 | 0.11 |
| 15 years | 0.09 | 0.11 |
| 16 years | 0.10 | 0.11 |
| 17 years | 0.13 | 0.11 |
| 18 years | 0.17 | 0.13 |
| 19 years | 0.23 | 0.20 |
| 20 years or more | 0.40 | 0.30 |
Rates in the main cities
| Town | Rate | Coefficients |
|---|---|---|
| Madrid | 29 % | legal maximums |
| Barcelona | 30 % | set by the city (capped by law) |
| Valencia | 29.7 % | legal maximums |
| Málaga | 29 % | legal maximums |
Frequently asked questions
Who pays the plusvalía tax?
In a sale, the seller. If the seller is not resident in Spain, the law makes the buyer pay it instead (“sustituto del contribuyente”), usually by holding it back from the price. For a gift, the recipient pays; for an inheritance, the heirs.
When must it be paid?
Within 30 working days of the sale. For an inheritance: 6 months, extendable to 1 year on request.
Do I pay if I sell at a loss?
No. If the sale price is lower than or equal to the purchase price (as stated in the deeds), there is no tax. You still have to declare the sale to the town hall with both deeds.
Where do I find the cadastral value of the land?
On the yearly IBI (property tax) bill: “valor catastral del suelo” and “valor catastral total”. Owners can also check it on the Sede Electrónica del Catastro.
Are the coefficients changing in December 2026?
Royal Decree-law 29/2026 of 6 October 2026 sets a new table for sales from 1 December 2026: higher for properties held from under a year up to 16 years, lower from 17 years. It still has to be approved by Congress; the two previous increases (RDL 9/2024 and RDL 16/2025) were rejected.
- Indicative estimate: the town hall makes the official calculation. Some towns apply lower coefficients or a reduction of the cadastral value.
- Inheritance or gift: many town halls grant a discount (up to 95% for the deceased’s main home in some cities), not included here.
Updated: 4 November 2026 · Source: BOE (Local Finance Act art. 104–110, RDL 8/2023, RDL 29/2026), Agencia Tributaria Madrid, Ajuntament de Barcelona, Ajuntament de València, Ayuntamiento de Málaga.
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