{"id":"es-fee-plusvalia-municipal","page":"https://joyworkos.com/en/reports/spain-plusvalia-municipal-tax/","name":"Spanish municipal tax on the increase in urban land value (plusvalía municipal)","name_en":"Spanish municipal tax on the increase in urban land value (plusvalía municipal)","local_name":"Impuesto sobre el Incremento de Valor de los Terrenos de Naturaleza Urbana (IIVTNU) — plusvalía municipal","country":"ES","country_name":"Spain","category":"Government fees","what_it_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":"sale of a home or premises, inheritance of property, donation of property, company selling urban property","price":null,"sold_by_joy":false,"delivery":"Immediate on online self-assessment; some town halls issue a liquidation later instead","format":"Self-assessment PDF with payment validation (copy for the Land Registry)","who_can_order":"The person or an authorised agent","what_we_need":{"details":"Seller/heir NIF/NIE, cadastral reference, purchase deed (date and price), sale or donation deed (date and price), or for inheritance: date of death, will or declaration of heirs, deed of acceptance; signed representation document","upload":"none","authorisation":"sign","original_by_courier":false},"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.","issuer":"Town hall of the municipality — Ayuntamiento (e.g., Agencia Tributaria Madrid)","official_source":"https://sede.madrid.es","how_to_get_it_yourself":"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","faq":[{"q":"How do I get Spanish municipal tax on the increase in urban land value (plusvalía municipal)?","a":"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"}],"languages":[{"lang":"he","page":"https://joyworkos.com/reports/spain-plusvalia-municipal-tax/"},{"lang":"en","page":"https://joyworkos.com/en/reports/spain-plusvalia-municipal-tax/"},{"lang":"es","page":"https://joyworkos.com/es/reports/spain-plusvalia-municipal-tax/"}],"order":null,"seller":"Joy Work OS (Neos Tech Ltd, Israel) — a private service, not the issuing authority"}