Es_plusvalia by municipality in Burgos
Every municipality that has this rule, with the values and the official source.
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 |
|---|---|---|
| Albillos |
| Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026 |
| Alfoz de Quintanadueñas |
| Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026 |
| Altable |
| Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026 |
| Aranda de Duero |
| Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026 |
| Arcos |
| Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026 |
| Briviesca |
| Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026 |
| Buniel |
| Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026 |
| Burgos |
| Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026 |
| Carcedo de Burgos |
| Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026 |
| Cardeñadijo |
| Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026 |
| Cardeñajimeno |
| Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026 |
| Castrillo del Val |
| Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026 |
| Castrojeriz |
| Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026 |
| Cavia |
| Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026 |
| Cayuela |
| Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026 |
| Cogollos |
| Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026 |
| Condado de Treviño |
| Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026 |
| Espinosa de los Monteros |
| Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026 |
| Frandovínez |
| Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026 |
| Gumiel de Izán |
| Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026 |
| Hortigüela |
| Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026 |
| Ibeas de Juarros |
| Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026 |
| La Puebla de Arganzón |
| Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026 |
| Lerma |
| Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026 |
| Medina de Pomar |
| Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026 |
| Melgar de Fernamental |
| Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026 |
| Merindad de Montija |
| Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026 |
| Merindad de Río Ubierna |
| Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026 |
| Merindad de Sotoscueva |
| Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026 |
| Miranda de Ebro |
| Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026 |
| Orbaneja Riopico |
| Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026 |
| Pancorbo |
| Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026 |
| Quintanaortuño |
| Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026 |
| Regumiel de la Sierra |
| Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026 |
| Roa |
| Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026 |
| Salas de los Infantes |
| Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026 |
| Sotillo de la Ribera |
| Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026 |
| Sotragero |
| Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026 |
| Valdorros |
| Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026 |
| Valle de Losa |
| Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026 |
| Valle de Mena |
| Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026 |
| Valle de Sedano |
| Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026 |
| Valluércanes |
| Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026 |
| Villagonzalo Pedernales |
| Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026 |
| Villalbilla de Burgos |
| Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026 |
| Villarcayo de Merindad de Castilla la Vieja |
| Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026 |
| Villariezo |
| Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026 |
| Villayerno Morquillas |
| Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · 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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