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Plusvalía Municipal (IIVTNU) (municipal capital-gains tax on urban land)

Plusvalía Municipal (IIVTNU) (municipal capital-gains tax on urban land) is filed with Ayuntamiento del municipio donde se ubica el inmueble. With Managora you do it 100% online: you answer a few questions, sign a digital mandato (power of representation) and we draft, sign and file your application for you. Estimated total cost: from €29.

We calculate and file your self-assessment of the Impuesto sobre el Incremento de Valor de los Terrenos de Naturaleza Urbana with the relevant ayuntamiento (Town/City Hall). We apply BOTH methods of RD-L 26/2021 (objective and real) and automatically choose the more favourable one. We detect non-liability where there is no increase (STC 182/2021), rural properties (not applicable), régimen foral (regional tax regime: Vizcaya/Guipúzcoa/Álava/Navarra) and the deadlines of art. 110 TRLRHL (30 working days inter vivos / 6 months mortis causa).

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Estimated total cost
from €29
Managora's fee
€35.09 (21% VAT incl.)
Tasa (official government fee)
No tasa payable
Processing time
30 working days from the transfer in a sale/gift. 6 months, extendable by a further 6, in an inheritance.
Where it is filed
Ayuntamiento del municipio donde se ubica el inmueble
What you receive
Application

Cost breakdown: Our fee 29 €, no tasa. Plus the amount of the plusvalía municipal (IIVTNU) resulting from your self-assessment, which varies depending on the increase in value and the ayuntamiento (Town/City Hall)..

Plusvalía Municipal (IIVTNU) (municipal capital-gains tax on urban land): how is it filed?

  1. 1Answer the chat questions (~5-10 minutes).
  2. 2We calculate BOTH methods (the objective method of art. 107 TRLRHL and the real method of RD-L 26/2021) and automatically choose the more favourable one. We detect non-liability where there is no increase.
  3. 3Payment of 29 €.
  4. 4Sign the mandate from your mobile.
  5. 5We submit the self-assessment or assessment to the ayuntamiento. If the deadline is approaching, we arrange an extension (mortis causa). If it is out of time, we calculate the surcharge under art. 27 LGT and, where justified, a written document requesting a reduction.
  6. 6You receive the receipt with the amount to be paid (or the non-liability decision, if applicable).

Which documents do you need?

  • •Original public deed of acquisition (previous purchase, inheritance or gift).
  • •Current public deed of transfer (sale, gift or acceptance of inheritance).
  • •IBI (municipal property tax) receipt or cadastral records showing the total cadastral value and the land / building breakdown.
  • •Valid DNI/NIE of the taxpayer.
  • •If inheritance: death certificate and will or notarial deed declaring the heirs.
  • •If it was the deceased's main home: a historical empadronamiento (municipal census registration) certificate proving residence.
  • •If claiming non-liability: both deeds to prove there was no increase in value.

Legal basis and things to bear in mind

  • Taxable event (art. 104 TRLRHL): increase in value of URBAN land on transfer. Rural property is NOT taxed.
  • Taxpayer (art. 106): in a sale, the TRANSFEROR (seller); in a gift and an inheritance, the ACQUIRER.
  • Deadlines (art. 110): 30 working days inter vivos; 6 months, extendable by a further 6, mortis causa.
  • Two methods after STC 182/2021 + RD-L 26/2021: OBJECTIVE (cadastral land value × coefficient of art. 107.4 TRLRHL based on years of ownership, maximums 0,08-0,45) and REAL (real capital gain × land/total ratio). The taxpayer may choose the more favourable one.
  • NON-LIABILITY: where there is no real increase (STC 182/2021), proven with the acquisition and transfer deeds.
  • Maximum tax rate: 30 % (art. 108 TRLRHL). Each ayuntamiento sets its own.
  • Rebate of up to 95 % on the mortis causa transfer of the deceased's main home to a spouse / ascendant / descendant (art. 108.4 TRLRHL).
  • Régimen foral (regional tax regime): Vizcaya, Guipúzcoa, Álava and Navarra apply their own rules (Diputación Foral / HFNN). The state TRLRHL does not apply. We coordinate with a regional-regime office.
  • Late-filing surcharges under art. 27 LGT: 1 % + 1 % per month up to 12 months, or 15 % from one year onwards.

Plusvalía Municipal (IIVTNU) (municipal capital-gains tax on urban land): frequently asked questions

Plusvalía Municipal (IIVTNU) (municipal capital-gains tax on urban land): how much does it cost?

The estimated total cost (our fee + official tasas and taxes) is from €29: Our fee 29 €, no tasa. Plus the amount of the plusvalía municipal (IIVTNU) resulting from your self-assessment, which varies depending on the increase in value and the ayuntamiento (Town/City Hall).. Managora's fee is €35.09, 21% VAT included (€29.00 net + €6.09 VAT). This procedure carries no official tasa.

Plusvalía Municipal (IIVTNU) (municipal capital-gains tax on urban land): how long does it take?

30 working days from the transfer in a sale/gift. 6 months, extendable by a further 6, in an inheritance.

Plusvalía Municipal (IIVTNU) (municipal capital-gains tax on urban land): which documents do I need?

You need to have to hand: Original public deed of acquisition (previous purchase, inheritance or gift)., Current public deed of transfer (sale, gift or acceptance of inheritance)., IBI (municipal property tax) receipt or cadastral records showing the total cadastral value and the land / building breakdown., Valid DNI/NIE of the taxpayer., If inheritance: death certificate and will or notarial deed declaring the heirs., If it was the deceased's main home: a historical empadronamiento (municipal census registration) certificate proving residence., If claiming non-liability: both deeds to prove there was no increase in value.. You do not upload them here: we collect the details through the guided chat.

Who files the procedure?

Managora files it in your name with Ayuntamiento del municipio donde se ubica el inmueble. You only provide the details through the chat and sign a mandato (power of representation); we prepare, sign and register it.

Can it be done online?

Yes. The whole process is online: you answer a few questions in the guided chat, sign a simple mandato on screen and receive the receipt and the official documents by email, with full legal validity.

Related procedures

Based on the legislation in force and on the official site of the competent authority: Ayuntamiento del municipio donde se ubica el inmueble ↗.

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