Tax on Gains in Value of Urban Land | Municipal capital gains

The Tax on Gains in Value of Urban Land , or “municipal capital gains tax”, is a direct tax on the increase in value of urban land when it becomes apparent as a result of the transfer of ownership by any means (purchase, sale, inheritance, donation, etc.) or the constitution or transfer of any right in rem of enjoyment, limiting ownership of the land in question.

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Reviewing the cadastral value prior to sale can lead to great tax savings in the future


We help our clients in the optimization of this tax thanks to the management of our team of experts in cadastral valuation, who together with our team of lawyers and the latest technologies on the market detect possible tax savings.


The municipal capital gain is a tax that must be paid at the time of transfer of a property, so it is advisable to check beforehand that the transfer of the cadastral value is correct.

At present, only in exceptional cases does the jurisprudence of the courts allow us to appeal against the tax, alleging the existence of errors in the cadastral value once the transfer of the property has taken place. If, in addition, we take into account that the massive updating of the cadastral value reports carried out in recent years has led to a considerable increase in the IIVTNU tax rates payable by the taxpayer, these circumstances make it essential to review the cadastral value of each property before it is transferred.