Does this include exemptions?

No. Main-home reinvestment, age, residency and other exemptions need individual analysis.

A municipal tax linked to urban land value, often called plusvalía municipal.

Why are municipal fields editable?

The municipality sets coefficients below statutory limits and its own rate.

Where do the rates and rules come from?

The calculator links its source in the methodology section. Confirm figures using the official source and a local adviser before signing.

Taxation

Spain Sale Tax Calculator: IRPF + Plusvalía

Estimate Spanish capital-gains IRPF and municipal IIVTNU/plusvalía from a property sale.

Your inputs

Sale price (€)Purchase price + eligible acquisition costs (€)Capital improvements (€)Seller-paid selling costs (€)Cadastral land value (valor catastral del suelo) (€)Municipal coefficientMunicipal IIVTNU rate (%)

Educational estimate — confirm your transaction with a qualified local tax adviser.

Results

Estimated capital gain

€60,000

Estimated IRPF on gain

€12,680

Municipal IIVTNU / plusvalía

€2,700

Combined estimated sale taxes

€15,380

Calculation transparency

IRPF is calculated progressively from the estimated gain. IIVTNU is an editable objective-method estimate: cadastral land value × municipal coefficient × municipal rate. If there is no land-value increase, Spanish rules can produce no IIVTNU subject to evidence.

Spain Sale Tax Calculator: IRPF + Plusvalía: How this estimate works

A Spanish sale can trigger two separate taxes: IRPF on the overall capital gain and municipal IIVTNU on the increase in urban land value. Municipal coefficients and rates vary, so the local inputs are deliberately visible and editable.

1Enter acquisition cost including eligible costs and improvements.
2Enter sale price and seller-paid selling costs.
3Enter the municipality's coefficient and tax rate for a local IIVTNU estimate.

Official source: AEAT: capital gain calculation. Rates and rules can change. Last reviewed August 2026.