By municipality in Gipuzkoa

Es_plusvalia by municipality in Gipuzkoa

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

20municipalities with this rule

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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
Andoain	Rate: 13.8% of the gain	Source: egoitza.gipuzkoa.eus, Ordenanza fiscal 6 reguladora del IIVTNU (2026), artículo 10 y anexo VI · valid from 1 January 2026 · updated on 16 October 2026
Arrasate/Mondragón	Held up to 5 years: 7.54% of the gain Held 6 years or more, held up to 10 years: 13.11% of the gain Held 11 years or more, held up to 15 years: 23.11% of the gain Held 16 years or more, held up to 19 years: 11.93% of the gain Held 20 years or more: 9.51% of the gain	Source: egoitza.gipuzkoa.eus, Ordenanza fiscal reguladora del IIVTNU (2026), anexo, apartado III · valid from 1 January 2026 · updated on 16 October 2026
Azkoitia	Held up to 9 years: 8.43% of the gain Held 10 years or more, held up to 13 years: 12.65% of the gain Held 14 years or more, held up to 17 years: 26.34% of the gain Held 18 years or more, held up to 19 years: 12.65% of the gain Held 20 years or more: 8.43% of the gain	Source: egoitza.gipuzkoa.eus, Ordenanza fiscal reguladora del IIVTNU (2026), anexo II · valid from 1 January 2026 · updated on 16 October 2026
Azpeitia	Rate: 16.23% of the gain	Source: egoitza.gipuzkoa.eus, Ordenanza fiscal reguladora del IIVTNU (2026), anexo II · valid from 1 January 2026 · updated on 16 October 2026
Beasain	Rate: 7.2% of the gain	Source: egoitza.gipuzkoa.eus, Ordenanza fiscal reguladora del IIVTNU (2026), anexo · valid from 1 January 2026 · updated on 16 October 2026
Bergara	Rate: 16.63% of the gain	Source: egoitza.gipuzkoa.eus, Ordenanza fiscal reguladora del IIVTNU (2026), anexo · valid from 1 January 2026 · updated on 16 October 2026
Donostia/San Sebastián	Held up to 5 years: 17.8092% of the gain Held 6 years or more, held up to 10 years: 16.1364% of the gain Held 11 years or more, held up to 15 years: 14.4636% of the gain Held 16 years or more: 13.3518% of the gain	Source: egoitza.gipuzkoa.eus, Ordenanza fiscal reguladora del IIVTNU (2026), anexo (artículo 13) · valid from 1 January 2026 · updated on 16 October 2026
Eibar	Held up to 5 years: 15.38% of the gain Held 6 years or more, held up to 10 years: 14.35% of the gain Held 11 years or more, held up to 15 years: 13.33% of the gain Held 16 years or more: 12.3% of the gain	Source: egoitza.gipuzkoa.eus, Ordenanza fiscal reguladora del IIVTNU (2026), artículo 5 y anexo 1 · valid from 1 January 2026 · updated on 16 October 2026
Elgoibar	Rate: 16.2% of the gain	Source: egoitza.gipuzkoa.eus, Ordenanza fiscal 05 reguladora del IIVTNU (2026), artículo 11 · valid from 1 January 2026 · updated on 16 October 2026
Errenteria	Held up to 5 years: 20.48% of the gain Held 6 years or more, held up to 15 years: 16.38% of the gain Held 16 years or more: 15.36% of the gain	Source: egoitza.gipuzkoa.eus, Ordenanza fiscal 1.05 reguladora del IIVTNU (2026), anexo · valid from 1 January 2026 · updated on 16 October 2026
Hernani	Held up to 5 years: 20% of the gain Held 6 years or more, held up to 10 years: 16% of the gain Held 11 years or more, held up to 15 years: 13% of the gain Held 16 years or more: 10% of the gain	Source: egoitza.gipuzkoa.eus, Ordenanza fiscal reguladora del IIVTNU (2026), anexo I · valid from 1 January 2026 · updated on 16 October 2026
Hondarribia	Rate: 12% of the gain	Source: egoitza.gipuzkoa.eus, Ordenanza fiscal reguladora del IIVTNU, artículo 10 · valid from 1 January 2025 · updated on 16 October 2026
Irun	Held up to 5 years: 15% of the gain Held 6 years or more: 13% of the gain	Source: irun.org, Ordenanza fiscal nº 4 reguladora del IIVTNU (texto refundido 2026), artículo 8 · valid from 1 January 2026 · updated on 16 October 2026
Lasarte-Oria	Rate: 14.23% of the gain	Source: egoitza.gipuzkoa.eus, Ordenanza fiscal 002 reguladora del IIVTNU (2026), tarifa · valid from 1 January 2026 · updated on 16 October 2026
Oñati	Rate: 6.608% of the gain	Source: egoitza.gipuzkoa.eus, Ordenanza fiscal 1.e reguladora del IIVTNU (2026) · valid from 1 January 2026 · updated on 16 October 2026
Ordizia	Held up to 18 years: 16.71% of the gain Held 19 years or more, held up to 19 years: 13.37% of the gain Held 20 years or more: 12.25% of the gain	Source: egoitza.gipuzkoa.eus, Ordenanza fiscal nº 5 reguladora del IIVTNU (2026), artículo 8 y anexo I · valid from 1 January 2026 · updated on 16 October 2026
Pasaia	Rate: 12.05% of the gain	Source: egoitza.gipuzkoa.eus, Ordenanza fiscal 04 reguladora del IIVTNU (2026), anexo 002 · valid from 1 January 2026 · updated on 16 October 2026
Tolosa	Rate: 11.11% of the gain	Source: egoitza.gipuzkoa.eus, Ordenanza fiscal reguladora del IIVTNU (2026), tarifa II · valid from 1 January 2026 · updated on 16 October 2026
Zarautz	Held up to 17 years: 15% of the gain Held 18 years or more, held up to 19 years: 13.5% of the gain Held 20 years or more: 13.4% of the gain	Source: zarautz.eus, Ordenanza fiscal nº 3 reguladora del IIVTNU (Ordenanzas fiscales 2026), anexo, apartado II · valid from 1 January 2026 · updated on 16 October 2026
Zumaia	Held up to 16 years: 30% of the gain Held 17 years or more: 20% of the gain	Source: egoitza.gipuzkoa.eus, Ordenanza reguladora del IIVTNU (2026), anexo II · 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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