If you sell at a loss or the land value hasn't risen, you can avoid or recover the municipal capital gains tax. Here's how and when.
Taxation · Updated October 2026 · 5 min read
The municipal capital gains tax (plusvalía / IIVTNU) taxes the increase in urban land value when a property is transferred. It is paid by the seller. Following Constitutional Court case law, in many cases it can be avoided or reclaimed.
If you sell (or inherit/gift) for a value equal to or lower than the acquisition value, there has been no increase in land value and therefore no tax is due. You must prove it with the purchase and sale deeds.
Since 2021 you can choose the more favourable one:
The real method often reduces the bill considerably or eliminates it.
See the detail on our property taxes page or, if you have inherited, on real estate inheritance.
It is paid by the seller, who transfers the property and obtains, where applicable, the increase in land value.
Yes. If you sell for a price equal to or lower than the purchase price, there is no increase in land value and the tax is not due, provided you prove it with the deeds.
Generally, the limitation period to request a refund of undue payments is 4 years from payment.
After the 2021 reform you can choose the more favourable method: the objective one (coefficients on the cadastral land value) or the real one (difference between purchase and sale price). We compare both so you pay the legal minimum.
Yes, if the assessment is not final or if you sold with no increase in land value. A refund of undue payments is possible within the 4-year period; we check whether your case qualifies.
The purchase and sale deeds, proof of payment of the tax and, where applicable, evidence of improvements. With these we prepare the claim or appeal.
We analyse your case and, where appropriate, claim the refund from Barcelona City Council.
