BackOfficial source
Plusvalía municipal (IIVTNU), municipal capital-gains tax on land
Online verifiedPlusvalía municipal — IIVTNU
Procedure for Valencia
Who needs it
Usually the seller of a property (in most cases), but sometimes the buyer (by contract). Also applies to inheritances and gifts.
When needed
Within 30 days of the signing of the escritura (transfer of ownership).
Where to get it
Ayuntamiento of the municipality where the property is located.
Cita previa
Sometimes required, depends on the municipality.
What to bring
- •Copy of the escritura
- •Seller and buyer NIE
- •Previous escrituras if available (to prove the holding period)
- •Modelo 600 or the municipal form
Common mistakes
- ⚠Confusing plusvalía with IRPF capital gains (these are two different taxes)
- ⚠Forgetting to include plusvalía in the transaction costs
- ⚠The buyer not checking who pays under the contract
What to say at the counter
I need to liquidate the plusvalía municipal for the transfer of a property. (Necesito liquidar la plusvalía municipal por la transmisión de un inmueble.)
Key4Spain service
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