118 CHA

The tax on the increase in value of urban lands (ITVNU), better known as municipal surplus value, is the municipal tax that gravels, as its name indicates, The increase in land or property value When its transmission occurs, either by sale, inheritance or donation.

He seller is the person who is obliged to pay the surplus valueIn cases of sale of housinghowever, if it is an inheritance or donation it will be the one who receives the floor that is obliged to liquidate or self -liquidate this municipal tax. In the sale or donations, the deadline to pay this tax is 30 days and in the inheritance it will be paid during the first six months from the death of the house, being able to extend another six if it is notified within the term. “In 2025, Those owners who sell their home and do not obtain benefit with it, will not have to pay the tax“They explain from the idealistic real estate portal.

But, an apartment that has more than 20 years pays municipal surplus value? Yeah, A property of these characteristics is subject to this tax as long as an increase in the value of the land is generated from the purchase to the sale. The age of the property does not exempt from the municipal surplus value, since it is calculated on the cadastral value of the soil and the time elapsed since the last transmission, not on the years that the floor has.

Nevertheless, The maximum term taken into account to pay this tax is 20 years owned by the property. In this sense, the municipalities establish stripes until they reach those years, so a coefficient or other will be applied, that is, if it has been owned for a longer time, 20 years will only be settled.

Necessary data to calculate municipal surplus value

Los Tax types depend on each town hallbut you will always have to apply the following parameters for the calculation:

• Cadastral value: This value is the basis for calculating municipal surplus value and can be found in the IBI receipt, in the last income statement or in the City Council.
• Number of years between acquisition and transmission: A coefficient of increased cadastral value or other will be applied according to the years that have passed the property.
• Municipality of the property: Each City Council can apply different maximum increment coefficients
• Transmission value of the property: The cost for which the house was sold, inherited or donated.
• Acquisition value: The price for which the house was bought or acquired in its day.

What happens if I do not pay the surplus value?

In the event that a person passes the deadline to pay the surplus value, the City Council can claim the non -subscriber amount, as well as the following delay interests:

• 5% during the first three months.
• 10% between three and six months.
• 15% between the following six and twelve.
• 20% after a year.