Is Plusvalía tax owed if a property is sold at a financial loss?

No. Following the landmark Constitutional Court ruling and RDL 26/2021, transactions where the declared sale price is lower than the original acquisition price are completely exempt from tax.

Who is legally responsible for paying the Plusvalía Municipal tax in Spain?

In real estate sales, the vendor (seller) is legally responsible. In inheritance or gift transfers, the beneficiary (heir or donee) is responsible.

スペイン2026年最新版金融・投資

Spain Municipal Capital Gains Tax Calculator 2026 (Plusvalía IIVTNU)

Calculate Spanish Municipal Capital Gains Tax on Land (IIVTNU / Plusvalía Municipal) under the reformed post-Constitutional Court statutory dual-method system. Compare the Objective Cadastral Method vs. the Real Capital Gain Method to minimize local tax or establish complete exemption on loss-making sales in EUR (€).

固定資産税・不動産取得税不動産投資・資産運用住宅・不動産

計算結果

Cuota Plusvalia A Pagar Eur

€1,950

入力パラメータ

Original Acquisition / Purchase Price

€

クイック選択:

Current Sale / Transfer Price

€

クイック選択:

Cadastral Value of Land

€

クイック選択:

Full Years of Property Ownership

年

クイック選択:

Cuota Plusvalia A Pagar Eur

€1,950

Cuota Metodo Objetivo Eur

€1,950

Cuota Metodo Real Eur

€10,800

Metodo Recomendado

Método Objetivo (Coeficiente Catastral)

This tool calculates municipal land transfer gains tax under Royal Decree-Law 26/2021. Final municipal tax rates (up to 30%) are determined by local town hall bylaws (Ayuntamiento).

本計算機は、一般的な財務試算、計画および参考を目的とした数学的モデルです。算出結果はお客様の入力値および標準計算式に基づくものであり、拘束力のある金融・税務・投資の助言を構成するものではありません。財務上の決定を行う前に、必ず専門家にご相談ください。

Official Statute: Real Decreto-ley 26/2021 y TRLRHL (Impuesto sobre el Incremento de Valor de los Terrenos de Naturaleza Urbana - Métodos Objetivo y Real)Last Verified: 2026-08-31

計算方法と根拠

1) Objective Method: Tax Base = Land Cadastral Value * Statutory Year Coefficient. 2) Real Gain Method: Tax Base = Actual Capital Gain * (Land Cadastral Value / Total Cadastral Value). Tax Liability = Lowest Base * Municipal Tax Rate (up to 30%). If sold at a loss, tax is 0 €.

よくある質問 (FAQ)

Under Spanish statutory municipal tax law, sellers have the right to calculate both methods and submit their return using whichever method yields the lowest tax burden.

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Spain Municipal Capital Gains Tax Calculator 2026 (Plusvalía IIVTNU)

入力パラメータ

計算方法と根拠

よくある質問 (FAQ)

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