Two separate taxes
Municipal capital gains tax (IIVTNU) is separate from national tax on the seller's gain and the non-resident 3% withholding.
Municipal capital gains tax calculator
Estimate the municipal tax on the transfer of urban property in Spain. Compare the objective method with the actual increase in land value using documented parameters for 45 selected municipalities, and see which documents and values you need before filing.
Documents to gather
Acquisition and sale deeds, the IBI bill or cadastral certificate, cadastral values for the land and whole property, and the ownership share transferred.
Coverage of this version
2026 transfers of ordinary full ownership in selected towns in Valencia, Murcia, Andalusia, Madrid and the Balearic Islands.
Calculate and compare
The calculation runs in your browser. Check the effective dates and official sources for the municipality before relying on a figure in a transaction.
If the calculator does not display correctly, open it as a separate page.
Using the result when selling as a non-resident
The municipal estimate helps you prepare a sale budget, but it does not file or pay the tax. On a sale, the seller is the taxpayer; if the seller is a non-resident individual, the buyer acts as substitute taxpayer before the town hall. Set out in the contract who will file and how the amount will be retained or paid.
The non-resident seller gain calculator deals separately with IRNR and the national 3% withholding. If you ultimately bear municipal tax, enter only the amount actually paid and evidenced as a selling expense there. An unpaid estimate is not a payment record.
This tool compares methods before reliefs and flags cases needing individual advice: acquisition in stages, usufruct, changes in cadastral assessment, exemptions and municipal reliefs. If your town is not listed, another town's bylaw cannot simply be substituted.