Question 1

Can I choose whichever method suits me best?

Accepted Answer

Yes. Since the 2021 reform (after Spain's Constitutional Court struck down the previous system), you can choose the objective or the real-gain method, whichever results in less tax owed.

Question 2

What if I sell below what I paid?

Accepted Answer

If there's no real increase in value, no tax is owed — a right recognized since the Constitutional Court's 2017 ruling, regardless of what the objective method would otherwise yield.

Question 3

Where do I find the land's cadastral value?

Accepted Answer

On the property's IBI (property tax) bill, which breaks down the cadastral value into land value and building value, or at the Spanish Land Registry's (Catastro) online office.

Question 4

And my municipality's tax rate?

Accepted Answer

Each municipality sets it in its own IIVTNU tax ordinance, with a 30% legal maximum — check your municipality's published tax ordinance or ask its tax office directly.

Question 5

Does this calculator replace the official tax filing?

Accepted Answer

No. It's an estimate to get an idea before selling — the actual filing is submitted to the municipality (or, in some cases, through Spain's Tax Agency if the municipality delegates it), which has the final say on the exact amount.

Question 6

Who pays the municipal capital gains tax, the buyer or the seller?

Accepted Answer

The seller (the one transferring the property), unless it's an inheritance or gift transfer, in which case the recipient pays.

Years owned	Coefficient
Less than 1 year	0.15
1 year	0.15
2 years	0.14
3 years	0.14
4 years	0.16
5 years	0.18
6 years	0.19
7 years	0.20
8 years	0.19
9 years	0.15
10 years	0.12
11 years	0.10
12-15 years	0.09
16 years	0.10
17 years	0.13
18 years	0.17
19 years	0.23
20 years or more	0.40

Spain Municipal Capital Gains Tax Calculator

How is it calculated?

Examples

Objective-method coefficients by years owned

Sources

Frequently asked questions

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