By municipality in Lleida

Es_plusvalia by municipality in Lleida

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

130municipalities with this rule
101read, not found
0not 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 16 October 2026.

MunicipalityRuleSource
Àger
  • Rate: 22% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Agramunt
  • Rate: 28.63% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Alàs i Cerc
  • Rate: 30% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Albatàrrec
  • Rate: 25% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Alcarràs
  • Held up to 6 years: 22% of the gain
  • Held 7 years or more: 25% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Alcoletge
  • Rate: 30% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Alfarràs
  • Rate: 30% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Alguaire
  • Held up to 5 years: 20% of the gain
  • Held 6 years or more, held up to 6 years: 25% of the gain
  • Held 7 years or more, held up to 19 years: 30% of the gain
  • Held 20 years or more: 25% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Alins
  • Rate: 20% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2025 · valid from 1 January 2025 · updated on 16 October 2026

Almacelles
  • Held up to 5 years: 30% of the gain
  • Held 6 years or more, held up to 10 years: 29% of the gain
  • Held 11 years or more, held up to 15 years: 21% of the gain
  • Held 16 years or more: 15% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Almenar
  • Rate: 20% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Alpicat
  • Rate: 30% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Alt Àneu
  • Rate: 20% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Anglesola
  • 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 2026 · valid from 1 January 2026 · updated on 16 October 2026

Arsèguel
  • Rate: 30% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Artesa de Lleida
  • Rate: 28% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Artesa de Segre
  • Rate: 22% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Baix Pallars
  • Rate: 20% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Balaguer
  • Rate: 30% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Bausen
  • Rate: 30% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2025 · valid from 1 January 2025 · updated on 16 October 2026

Belianes
  • Rate: 30% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Bellpuig
  • Rate: 25% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Bellver de Cerdanya
  • Held up to 5 years: 27% of the gain
  • Held 6 years or more, held up to 15 years: 30% of the gain
  • Held 16 years or more: 27% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Benavent de Segrià
  • Held up to 5 years: 20% of the gain
  • Held 6 years or more: 30% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Bossòst
  • Rate: 26% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Canejan
  • Held up to 5 years: 26% of the gain
  • Held 6 years or more, held up to 10 years: 25% of the gain
  • Held 11 years or more, held up to 15 years: 24% of the gain
  • Held 16 years or more, held up to 19 years: 23% of the gain
  • Held 20 years or more: 22% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Castell de Mur
  • Rate: 25% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Castelldans
  • Rate: 30% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Cervera
  • Rate: 25% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Cervià de les Garrigues
  • Rate: 25% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2025 · valid from 1 January 2025 · updated on 16 October 2026

Ciutadilla
  • Rate: 25% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Coll de Nargó
  • Rate: 30% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Conca de Dalt
  • Rate: 18% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Corbins
  • Rate: 25% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Cubells
  • Rate: 30% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

El Palau d'Anglesola
  • Rate: 30% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

El Pont de Bar
  • Rate: 30% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

El Pont de Suert
  • Held up to 17 years: 30% of the gain
  • Held 18 years or more, held up to 18 years: 25% of the gain
  • Held 19 years or more, held up to 19 years: 20% of the gain
  • Held 20 years or more: 15% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

El Vilosell
  • Rate: 30% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Els Omells de na Gaia
  • Rate: 30% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Els Plans de Sió
  • Rate: 30% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Els Torms
  • Rate: 30% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Es Bòrdes
  • Rate: 26% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Espot
  • Rate: 20% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Estamariu
  • Rate: 30% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Esterri d'Àneu
  • Held up to 10 years: 30% of the gain
  • Held 11 years or more, held up to 15 years: 22% of the gain
  • Held 16 years or more: 15% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Fondarella
  • Rate: 30% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Foradada
  • Rate: 15% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Gimenells i el Pla de la Font
  • Held up to 5 years: 30% of the gain
  • Held 6 years or more, held up to 10 years: 28.5% of the gain
  • Held 11 years or more, held up to 15 years: 25% of the gain
  • Held 16 years or more: 10% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Granyena de les Garrigues
  • Rate: 30% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Guissona
  • Rate: 30% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Guixers
  • Rate: 16% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Isona i Conca Dellà
  • Rate: 25% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Ivars d'Urgell
  • Rate: 30% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Ivars de Noguera
  • Rate: 25% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Josa i Tuixén
  • Rate: 20% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Juneda
  • Rate: 16% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

La Coma i la Pedra
  • Rate: 16% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

La Floresta
  • Rate: 25% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

La Fuliola
  • Rate: 30% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

La Granadella
  • Rate: 30% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2025 · valid from 1 January 2025 · updated on 16 October 2026

La Guingueta d'Àneu
  • Rate: 20% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

La Pobla de Cérvoles
  • Rate: 25% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

La Pobla de Segur
  • Held up to 3 years: 30% of the gain
  • Held 4 years or more, held up to 6 years: 13% of the gain
  • Held 7 years or more, held up to 7 years: 21% of the gain
  • Held 8 years or more, held up to 16 years: 30% of the gain
  • Held 17 years or more: 25% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

La Portella
  • Rate: 30% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

La Seu d'Urgell
  • Held up to 19 years: 30% of the gain
  • Held 20 years or more: 28% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

La Torre de Cabdella
  • Rate: 20% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

La Vall de Boí
  • Rate: 25% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Les
  • Held up to 5 years: 26% of the gain
  • Held 6 years or more, held up to 10 years: 25% of the gain
  • Held 11 years or more, held up to 15 years: 24% of the gain
  • Held 16 years or more, held up to 19 years: 23% of the gain
  • Held 20 years or more: 22% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Les Borges Blanques
  • Rate: 30% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Les Valls d'Aguilar
  • Rate: 20% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Les Valls de Valira
  • Rate: 30% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Llavorsí
  • Rate: 20% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Lleida
  • Rate: 30% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Lles de Cerdanya
  • Rate: 30% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Maials
  • Rate: 30% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Maldà
  • Held up to 3 years: 30% of the gain
  • Held 4 years or more, held up to 12 years: 25% of the gain
  • Held 13 years or more, held up to 19 years: 20% of the gain
  • Held 20 years or more: 15% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Massoteres
  • Rate: 30% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Mollerussa
  • Rate: 25% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Montellà i Martinet
  • Rate: 30% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Montferrer i Castellbò
  • Rate: 28% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Nalec
  • Rate: 30% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2025 · valid from 1 January 2025 · updated on 16 October 2026

Naut Aran
  • Held up to 5 years: 24% of the gain
  • Held 6 years or more, held up to 10 years: 22% of the gain
  • Held 11 years or more, held up to 15 years: 20% of the gain
  • Held 16 years or more: 18% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Oliana
  • Held up to 1 year: 5% of the gain
  • Held 2 years or more, held up to 2 years: 8% of the gain
  • Held 3 years or more, held up to 3 years: 11% of the gain
  • Held 4 years or more, held up to 4 years: 14% of the gain
  • Held 5 years or more, held up to 5 years: 17% of the gain
  • Held 6 years or more, held up to 6 years: 19% of the gain
  • Held 7 years or more, held up to 18 years: 30% of the gain
  • Held 19 years or more, held up to 19 years: 25% of the gain
  • Held 20 years or more: 21% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Olius
  • Rate: 30% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Organyà
  • Rate: 30% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Ponts
  • Rate: 30% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Prats i Sansor
  • Rate: 30% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Preixana
  • Rate: 25% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Preixens
  • Rate: 30% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Prullans
  • Rate: 30% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Puigverd d'Agramunt
  • Held up to 16 years: 30% of the gain
  • Held 17 years or more, held up to 17 years: 20% of the gain
  • Held 18 years or more, held up to 18 years: 15% of the gain
  • Held 19 years or more, held up to 19 years: 10% of the gain
  • Held 20 years or more: 5% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Puigverd de Lleida
  • Rate: 30% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Rialp
  • Rate: 20% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Ribera d'Ondara
  • Rate: 20% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Ribera d'Urgellet
  • Held up to 18 years: 20% of the gain
  • Held 19 years or more: 15% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Riu de Cerdanya
  • Rate: 20% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Rosselló
  • Rate: 20% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Salàs de Pallars
  • Rate: 30% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Sanaüja
  • Held up to 5 years: 10% of the gain
  • Held 6 years or more, held up to 6 years: 20% of the gain
  • Held 7 years or more, held up to 18 years: 30% of the gain
  • Held 19 years or more: 28% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Sant Esteve de la Sarga
  • Held up to 3 years: 5% of the gain
  • Held 4 years or more, held up to 6 years: 10% of the gain
  • Held 7 years or more, held up to 15 years: 20% of the gain
  • Held 16 years or more: 14% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Sant Guim de Freixenet
  • Held up to 0 years: 30% of the gain
  • Held 1 year or more, held up to 1 year: 5% of the gain
  • Held 2 years or more, held up to 2 years: 8.5% of the gain
  • Held 3 years or more, held up to 3 years: 11.5% of the gain
  • Held 4 years or more, held up to 4 years: 14.5% of the gain
  • Held 5 years or more, held up to 5 years: 18.5% of the gain
  • Held 6 years or more, held up to 6 years: 20.5% of the gain
  • Held 7 years or more, held up to 19 years: 30% of the gain
  • Held 20 years or more: 25% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Sant Llorenç de Morunys
  • Rate: 27.5% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Sant Ramon
  • Rate: 25% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Sarroca de Bellera
  • Rate: 10% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Senterada
  • Held up to 4 years: 10% of the gain
  • Held 5 years or more, held up to 6 years: 15% of the gain
  • Held 7 years or more, held up to 18 years: 30% of the gain
  • Held 19 years or more: 20% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Seròs
  • Rate: 30% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Solsona
  • Rate: 22% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Soriguera
  • Held up to 5 years: 2.6% of the gain
  • Held 6 years or more, held up to 10 years: 2.4% of the gain
  • Held 11 years or more, held up to 15 years: 2.2% of the gain
  • Held 16 years or more: 2.1% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Sort
  • Held up to 6 years: 20% of the gain
  • Held 7 years or more, held up to 18 years: 30% of the gain
  • Held 19 years or more: 20% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Soses
  • Rate: 20% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Talarn
  • Rate: 30% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Tàrrega
  • Rate: 30% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Tírvia
  • Rate: 20% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Torà
  • Rate: 28% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Tornabous
  • Rate: 28.63% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Torre-serona
  • Rate: 25% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Torrefarrera
  • Rate: 30% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Tremp
  • Held up to 6 years: 10% of the gain
  • Held 7 years or more: 24% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Vall de Cardós
  • Rate: 20% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Vallbona de les Monges
  • Held up to 5 years: 30% of the gain
  • Held 6 years or more, held up to 10 years: 27% of the gain
  • Held 11 years or more, held up to 15 years: 25% of the gain
  • Held 16 years or more: 22% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Verdú
  • Rate: 25% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Vielha e Mijaran
  • Rate: 26% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Vilagrassa
  • Rate: 27% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Vilaller
  • Rate: 25% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Vilamòs
  • Rate: 30% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Vilanova de Bellpuig
  • Rate: 26% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Vilanova de la Barca
  • Rate: 20% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Vilanova de Segrià
  • Rate: 30% of the gain

Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026

Vinaixa
  • 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 16 October 2026.

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