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Costa del Sol · Sale-side Taxes

Plusvalía (IIVTNU) Calculator

Estimate the municipal Tax on the Increase in Urban Land Value using both legal methods (objective and real) — the calculator automatically picks the most favourable result.

We cover Estepona, Casares, Manilva and San Roque. Rate defaults to the town-hall ordinance; you can adjust below if a newer figure applies.
€
Price you paid when you bought the property.
€
Price you're selling for (or the deed value if inheriting/gifting).
The 20-character code on your IBI receipt (e.g. 0100503VK4700A0001XM). We'll fetch the registered address to confirm this is the right property.
€
Shown on your IBI receipt as Valor catastral del suelo.
€
Land + construction. Improves accuracy of the real method by sharing the gain proportionally.
%
Legal ceiling is 30%. Leave blank for the default rate.

Tax calculation

Years of ownershipRounded down to full years
—
CoefficientStatutory table (RDL 8/2023)
0.15
Total gainSale price − purchase price
€0
Objective taxable baseCadastral land × coefficient
€0
Real taxable baseGain × land-to-total ratio
€0
Best (lowest) baseChosen method: Real
€0
Municipal rate appliedEstepona · town-hall default
30.0%
Plusvalía payableNo taxable gain — no Plusvalía is due
€0
Fill in the purchase/sale years and prices plus the cadastral land value to see a live estimate.
See methods & assumptions used
Objective method
  • Taxable base = cadastral value of the land × coefficient(years of ownership).
  • Coefficients come from the statutory table in Real Decreto-ley 8/2023 (unchanged after the derogation of RDL 9/2024 on 23 January 2025).
Real method
  • Taxable base = real gain from the sale × (cadastral land ÷ total cadastral value).
  • If total cadastral value is not provided, the calculator assumes the gain is fully attributable to the land (conservative).
Final tax
  • The lower of the two bases is multiplied by the municipal rate.
  • Legal ceiling for the municipal rate is 30%. Defaults: Estepona 30%, Casares 25%, Manilva 27%, San Roque 27%.
  • If the sale price is at or below the purchase price, no Plusvalía is due.

This is an estimate for guidance only. Actual Plusvalía is calculated by the relevant town hall on the deed values and the current municipal ordinance. For a formal figure please contact your lawyer or Enova Estates.

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