By municipality in Araba/Álava

Es_plusvalia by municipality in Araba/Álava

Every municipality that has this rule, with the values and the official source.

29municipalities with this rule

3read, not found

19not researched yet

Plusvalía municipal (IIVTNU)

Municipal tax on sale, on the increase in value of the land under the property.

The rule per municipality

As of 17 October 2026.

Municipality	Rule	Source
Agurain/Salvatierra	Held up to 0 years: 1% of the gain Held 1 year or more, held up to 1 year: 3.31% of the gain Held 2 years or more, held up to 2 years: 5.75% of the gain Held 3 years or more, held up to 3 years: 8.07% of the gain Held 4 years or more, held up to 4 years: 10.13% of the gain Held 5 years or more, held up to 5 years: 12.66% of the gain Held 6 years or more, held up to 6 years: 14.31% of the gain Held 7 years or more, held up to 7 years: 22.25% of the gain Held 8 years or more, held up to 17 years: 30% of the gain Held 18 years or more, held up to 18 years: 25.3% of the gain Held 19 years or more, held up to 19 years: 19.29% of the gain Held 20 years or more: 16.24% of the gain	Source: araba.eus, Ordenanza fiscal reguladora del IIVTNU, artículo 11 en Anexo II · updated on 16 October 2026
Alegría-Dulantzi	Rate: 12.63% of the gain	Source: araba.eus, Ordenanza fiscal reguladora del IIVTNU, artículo 11 · valid from 1 January 2026 · updated on 16 October 2026
Amurrio	Rate: 11.6% of the gain	Source: araba.eus, Ordenanza fiscal municipal número 5 reguladora del IIVTNU, artículo 10 · updated on 16 October 2026
Añana	Rate: 15% of the gain	Source: araba.eus, Ordenanza fiscal reguladora del IIVTNU, Anexo II · updated on 16 October 2026
Aramaio	Rate: 30% of the gain	Source: araba.eus, Ordenanza municipal reguladora del IIVTNU, artículo 11 en Anexo II · updated on 16 October 2026
Arraia-Maeztu	Rate: 30% of the gain	Source: araba.eus, Ordenanza fiscal reguladora del IIVTNU, Anexo II · updated on 16 October 2026
Artziniega	Rate: 15% of the gain	Source: araba.eus, Ordenanza fiscal reguladora del IIVTNU, artículo 11 · updated on 16 October 2026
Campezo/Kanpezu	Rate: 20% of the gain	Source: araba.eus, Ordenanza reguladora del IIVTNU, artículo 9 · updated on 16 October 2026
Elburgo/Burgelu	Rate: 10% of the gain	Source: araba.eus, Ordenanza fiscal reguladora del IIVTNU (2024), apartado II. Tipo · valid from 1 January 2025 · updated on 16 October 2026
Iruña Oka/Iruña de Oca	Rate: 17% of the gain	Source: araba.eus, Ordenanza fiscal reguladora del IIVTNU, Anexo II · updated on 16 October 2026
Iruraiz-Gauna	Rate: 12% of the gain	Source: araba.eus, Ordenanza fiscal reguladora del IIVTNU, artículo 8 · valid from 1 January 2026 · updated on 16 October 2026
Labastida/Bastida	Rate: 18% of the gain	Source: araba.eus, Ordenanza fiscal municipal reguladora del IIVTNU, artículo 8.2 · updated on 16 October 2026
Lagrán	Rate: 12% of the gain	Source: araba.eus, Ordenanza fiscal reguladora del IIVTNU, artículo 8 · updated on 16 October 2026
Laguardia	Rate: 30% of the gain	Source: araba.eus, Ordenanza fiscal reguladora del IIVTNU (cuota tributaria) · updated on 16 October 2026
Lantarón	Rate: 12% of the gain	Source: araba.eus, Ordenanza fiscal reguladora del IIVTNU (2026), artículo 8 · updated on 16 October 2026
Laudio/Llodio	Rate: 8.15% of the gain	Source: laudio.eus, Ordenanza fiscal número 5 reguladora del IIVTNU (texto 2026), artículo 8 · valid from 1 January 2026 · updated on 16 October 2026
Legutio	Rate: 15% of the gain	Source: araba.eus, Ordenanza fiscal reguladora del IIVTNU, artículo 10 · updated on 16 October 2026
Okondo	Rate: 20% of the gain	Source: araba.eus, Ordenanza fiscal reguladora del IIVTNU, Anexo II · updated on 16 October 2026
Oyón-Oion	Rate: 16% of the gain	Source: ayuntamientodeoyon.eus, Ordenanza fiscal número 5 reguladora del IIVTNU (texto refundido 2026), Anexo II · valid from 1 January 2026 · updated on 16 October 2026
Peñacerrada-Urizaharra	Rate: 15% of the gain	Source: araba.eus, Ordenanza fiscal reguladora del IIVTNU, artículo 8 · updated on 16 October 2026
Ribera Baja/Erriberabeitia	Rate: 20% of the gain	Source: araba.eus, Ordenanza fiscal reguladora del IIVTNU, Anexo II · updated on 16 October 2026
San Millán/Donemiliaga	Rate: 10% of the gain	Source: araba.eus, Ordenanza fiscal reguladora del IIVTNU, artículo 9 · updated on 16 October 2026
Urkabustaiz	Rate: 15% of the gain	Source: araba.eus, Ordenanza fiscal del IIVTNU, Anexo II · updated on 16 October 2026
Valdegovía/Gaubea	Rate: 20% of the gain	Source: araba.eus, Ordenanza municipal reguladora del IIVTNU, Anexo II · updated on 16 October 2026
Vitoria-Gasteiz	Rate: 30% of the gain	Source: vitoria-gasteiz.org, Ordenanza fiscal reguladora del Impuesto sobre el Incremento del Valor de los Terrenos de Naturaleza Urbana (2026), artículo 10 · valid from 1 January 2026 · updated on 16 October 2026
Zalduondo	Rate: 12% of the gain	Source: araba.eus, Ordenanza fiscal reguladora del IIVTNU, artículo 8 · updated on 16 October 2026
Zambrana	Rate: 10% of the gain	Source: araba.eus, Ordenanza municipal reguladora del IIVTNU, artículo 10.2 · updated on 16 October 2026
Zigoitia	Rate: 15% of the gain	Source: araba.eus, Ordenanza fiscal sobre el IIVTNU, artículo 12.1 · updated on 16 October 2026
Zuia	Rate: 15% of the gain	Source: araba.eus, Ordenanza fiscal reguladora del IIVTNU, anexo (II. Tipo) · updated on 16 October 2026

This is a summary of the official rules, with the source. Read the source before you decide. It is not legal or tax advice.

Updated on 16 October 2026. As of 17 October 2026.

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