By municipality in La Rioja

Es_plusvalia by municipality in La Rioja

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

51municipalities with this rule

121read, not found

2not 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
Ábalos	Held up to 1 year: 30% of the gain Held 2 years or more, held up to 5 years: 28% of the gain Held 6 years or more, held up to 15 years: 30% of the gain Held 16 years or more, held up to 16 years: 28% of the gain Held 17 years or more, held up to 17 years: 24% of the gain Held 18 years or more, held up to 18 years: 19% of the gain Held 19 years or more, held up to 19 years: 14% of the gain Held 20 years or more: 12% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
Albelda de Iregua	Rate: 30% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
Alberite	Rate: 22% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
Alesanco	Rate: 22% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
Alfaro	Rate: 30% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
Anguciana	Rate: 30% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
Arnedillo	Rate: 30% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
Arnedo	Rate: 30% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
Ausejo	Rate: 15% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
Baños de Río Tobía	Rate: 30% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
Bergasa	Rate: 15% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
Briñas	Held up to 1 year: 30% of the gain Held 2 years or more, held up to 5 years: 28% of the gain Held 6 years or more, held up to 15 years: 30% of the gain Held 16 years or more, held up to 16 years: 28% of the gain Held 17 years or more, held up to 17 years: 24% of the gain Held 18 years or more, held up to 18 years: 19% of the gain Held 19 years or more, held up to 19 years: 14% of the gain Held 20 years or more: 12% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
Calahorra	Rate: 20% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
Casalarreina	Rate: 26% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
Castañares de Rioja	Rate: 20% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
Cenicero	Rate: 24% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
Cervera del Río Alhama	Rate: 30% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
Cihuri	Rate: 30% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
Cirueña	Rate: 25% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
Corera	Rate: 16% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
Cuzcurrita de Río Tirón	Rate: 20% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
El Rasillo de Cameros	Rate: 30% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
Entrena	Rate: 20% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
Estollo	Rate: 15% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
Ezcaray	Rate: 30% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
Fuenmayor	Held up to 5 years: 23% of the gain Held 6 years or more, held up to 10 years: 21% of the gain Held 11 years or more, held up to 15 years: 19% of the gain Held 16 years or more: 17% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
Gimileo	Held up to 0 years: 0.14% of the gain Held 1 year or more, held up to 1 year: 0.13% of the gain Held 2 years or more, held up to 2 years: 0.15% of the gain Held 3 years or more, held up to 3 years: 0.16% of the gain Held 4 years or more, held up to 5 years: 0.17% of the gain Held 6 years or more, held up to 6 years: 0.16% of the gain Held 7 years or more, held up to 7 years: 0.12% of the gain Held 8 years or more, held up to 8 years: 0.1% of the gain Held 9 years or more, held up to 9 years: 0.09% of the gain Held 10 years or more, held up to 13 years: 0.08% of the gain Held 14 years or more, held up to 14 years: 0.1% of the gain Held 15 years or more, held up to 15 years: 0.12% of the gain Held 16 years or more, held up to 16 years: 0.16% of the gain Held 17 years or more, held up to 17 years: 0.2% of the gain Held 18 years or more, held up to 18 years: 0.26% of the gain Held 19 years or more, held up to 19 years: 0.36% of the gain Held 20 years or more: 0.45% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2025 · valid from 1 January 2025 · updated on 16 October 2026
Grañón	Rate: 27% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
Grávalos	Rate: 30% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
Haro	Rate: 30% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
Herce	Rate: 30% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
Herramélluri	Rate: 20% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
Hervías	Held up to 0 years: 30% of the gain Held 1 year or more: 20% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
Huércanos	Rate: 25% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
Lardero	Rate: 22.7% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
Logroño	Rate: 30% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
Nájera	Rate: 30% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
Navarrete	Held up to 5 years: 25.35% of the gain Held 6 years or more, held up to 10 years: 23.32% of the gain Held 11 years or more, held up to 15 years: 21.29% of the gain Held 16 years or more: 19.27% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
Ollauri	Held up to 0 years: 0.14% of the gain Held 1 year or more, held up to 1 year: 0.13% of the gain Held 2 years or more, held up to 2 years: 0.15% of the gain Held 3 years or more, held up to 3 years: 0.16% of the gain Held 4 years or more, held up to 5 years: 0.17% of the gain Held 6 years or more, held up to 6 years: 0.16% of the gain Held 7 years or more, held up to 7 years: 0.12% of the gain Held 8 years or more, held up to 8 years: 0.1% of the gain Held 9 years or more, held up to 9 years: 0.09% of the gain Held 10 years or more, held up to 13 years: 0.08% of the gain Held 14 years or more, held up to 14 years: 0.1% of the gain Held 15 years or more, held up to 15 years: 0.12% of the gain Held 16 years or more, held up to 16 years: 0.16% of the gain Held 17 years or more, held up to 17 years: 0.2% of the gain Held 18 years or more, held up to 18 years: 0.26% of the gain Held 19 years or more, held up to 19 years: 0.36% of the gain Held 20 years or more: 0.45% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2025 · valid from 1 January 2025 · updated on 16 October 2026
Sajazarra	Rate: 30% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
San Vicente de la Sonsierra	Held up to 5 years: 29.4% of the gain Held 6 years or more, held up to 10 years: 28.35% of the gain Held 11 years or more, held up to 15 years: 27.3% of the gain Held 16 years or more: 26.25% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
Santo Domingo de la Calzada	Rate: 28.4% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
Santurde de Rioja	Held up to 10 years: 5% of the gain Held 11 years or more, held up to 15 years: 15% of the gain Held 16 years or more, held up to 19 years: 16% of the gain Held 20 years or more: 18% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2025 · valid from 1 January 2025 · updated on 16 October 2026
Santurdejo	Held up to 10 years: 5% of the gain Held 11 years or more, held up to 15 years: 15% of the gain Held 16 years or more, held up to 19 years: 16% of the gain Held 20 years or more: 18% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2025 · valid from 1 January 2025 · updated on 16 October 2026
Sojuela	Rate: 30% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
Tirgo	Rate: 30% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
Tormantos	Rate: 27% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
Tudelilla	Rate: 29% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2025 · valid from 1 January 2025 · updated on 16 October 2026
Ventosa	Rate: 18% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
Villalobar de Rioja	Rate: 30% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
Villamediana de Iregua	Rate: 30% of the gain	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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