Spanish municipal tax on the increase in urban land value (plusvalía municipal)
Spain · Municipality where the property is located · Impuesto sobre el Incremento de Valor de los Terrenos de Naturaleza Urbana (IIVTNU) — plusvalía municipal
Immediate on online self-assessment; some town halls issue a liquidation later instead
What the report shows
Municipal tax due when urban property is sold, donated or inherited, on the increase in land value; paid by the seller, or by the heir or donee. Most town halls require self-assessment, and the Land Registry asks for proof it was filed.
Who needs it
property sellers, heirs, donees, foreign owners selling Spanish homes, conveyancing lawyers, gestorías
Why people order it
sale of a home or premises, inheritance of property, donation of property, company selling urban property
Legal limits
Filing for the taxpayer needs representation; choosing the method or claiming no gain may need a tax adviser; buyers can be liable if a non-resident seller does not pay, so buyers often withhold it.
Issued by
Town hall of the municipality — Ayuntamiento (e.g., Agencia Tributaria Madrid) · Official source
Questions and answers
How do I get Spanish municipal tax on the increase in urban land value (plusvalía municipal)?
Only the person concerned can obtain it, directly from Town hall of the municipality — Ayuntamiento (e.g., Agencia Tributaria Madrid). Use the sede of the property's town hall (or its regional collection body). Madrid: sede.madrid.es > Trámites > Impuestos > Plusvalía (IIVTNU) autoliquidación > choose transfer type > enter cadastral reference, dates and values > compute > pay > download
Joy Work OS is a private service and not the issuing authority. You can also order this document directly from the authority at the official fee.