By municipality in Sevilla

Es_plusvalia by municipality in Sevilla

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

100municipalities 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
Aguadulce	Held up to 4 years: 20% of the gain Held 5 years or more: 16% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
Alanís	Rate: 8% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
Albaida del Aljarafe	Rate: 21% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
Alcalá de Guadaíra	Rate: 30% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
Alcalá del Río	Rate: 28% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
Alcolea del Río	Rate: 21% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
Algámitas	Rate: 16% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2025 · valid from 1 January 2025 · updated on 16 October 2026
Almadén de la Plata	Rate: 30% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
Almensilla	Rate: 30% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
Arahal	Rate: 30% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
Aznalcázar	Held up to 5 years: 30% of the gain Held 6 years or more, held up to 15 years: 25% of the gain Held 16 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
Aznalcóllar	Rate: 30% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2025 · valid from 1 January 2025 · updated on 16 October 2026
Badolatosa	Rate: 28% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
Benacazón	Held up to 5 years: 30% of the gain Held 6 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
Bollullos de la Mitación	Rate: 30% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
Bormujos	Rate: 30% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
Brenes	Rate: 30% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
Burguillos	Rate: 30% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
Camas	Rate: 29.37% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
Cañada Rosal	Held up to 10 years: 20% of the gain Held 11 years or more, held up to 15 years: 15% 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
Cantillana	Rate: 29.7% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
Carmona	Rate: 28% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
Carrión de los Céspedes	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
Casariche	Held up to 4 years: 30% of the gain Held 5 years or more, held up to 10 years: 25% of the gain Held 11 years or more, held up to 15 years: 20% 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
Castilblanco de los Arroyos	Rate: 25% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
Castilleja de Guzmán	Rate: 28% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
Castilleja de la Cuesta	Rate: 29% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
Castilleja del Campo	Rate: 25% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
Cazalla de la Sierra	Rate: 15% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
Constantina	Rate: 30% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
Coria del Río	Held up to 5 years: 29.99% of the gain Held 6 years or more, held up to 10 years: 30% of the gain Held 11 years or more, held up to 15 years: 29.1% of the gain Held 16 years or more: 26.87% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
Coripe	Rate: 30% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
Dos Hermanas	Rate: 26.4% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
Écija	Rate: 28% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
El Castillo de las Guardas	Rate: 30% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
El Coronil	Rate: 25% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
El Garrobo	Rate: 22% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
El Madroño	Rate: 30% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
El Pedroso	Rate: 20% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
El Real de la Jara	Rate: 22% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
El Ronquillo	Rate: 25% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
El Rubio	Rate: 9.45% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
El Viso del Alcor	Rate: 26.56% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
Espartinas	Rate: 30% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
Estepa	Rate: 30% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
Fuentes de Andalucía	Rate: 28% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
Gelves	Rate: 30% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
Gerena	Rate: 30% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
Gilena	Held up to 5 years: 3% of the gain Held 6 years or more, held up to 15 years: 2.5% of the gain Held 16 years or more: 2% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
Gines	Rate: 30% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
Guadalcanal	Rate: 16% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
Guillena	Held up to 5 years: 26% of the gain Held 6 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
Huévar del Aljarafe	Rate: 30% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
Isla Mayor	Rate: 28% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
La Algaba	Rate: 30% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
La Campana	Rate: 30% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
La Luisiana	Held up to 5 years: 2.7% 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: 2.3% of the gain Held 16 years or more: 2.2% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2025 · valid from 1 January 2025 · updated on 16 October 2026
La Puebla de Cazalla	Rate: 28% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
La Puebla de los Infantes	Rate: 26% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
La Puebla del Río	Rate: 15% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
La Rinconada	Rate: 30% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
La Roda de Andalucía	Rate: 11% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
Lantejuela	Rate: 30% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
Las Cabezas de San Juan	Rate: 27% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
Las Navas de la Concepción	Rate: 26% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
Lebrija	Rate: 30% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
Lora de Estepa	Rate: 25% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
Lora del Río	Rate: 28% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
Los Corrales	Rate: 19% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
Los Molares	Rate: 23% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2025 · valid from 1 January 2025 · updated on 16 October 2026
Los Palacios y Villafranca	Rate: 28.23% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
Mairena del Alcor	Rate: 30% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
Mairena del Aljarafe	Rate: 30% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
Marchena	Rate: 28.05% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
Marinaleda	Rate: 22% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
Montellano	Rate: 30% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
Morón de la Frontera	Rate: 30% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
Olivares	Rate: 30% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
Osuna	Rate: 30% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
Palomares del Río	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: 27% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
Paradas	Rate: 30% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
Pedrera	Held up to 5 years: 30% of the gain Held 6 years or more, held up to 10 years: 25% of the gain Held 11 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
Peñaflor	Held up to 5 years: 21% of the gain Held 6 years or more: 20% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2025 · valid from 1 January 2025 · updated on 16 October 2026
Pilas	Rate: 30% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
Pruna	Held up to 0 years: 14% of the gain Held 1 year or more, held up to 1 year: 13% of the gain Held 2 years or more, held up to 2 years: 15% of the gain Held 3 years or more, held up to 3 years: 16% of the gain Held 4 years or more, held up to 5 years: 17% of the gain Held 6 years or more, held up to 6 years: 16% of the gain Held 7 years or more, held up to 7 years: 12% of the gain Held 8 years or more, held up to 8 years: 10% of the gain Held 9 years or more, held up to 9 years: 9% of the gain Held 10 years or more, held up to 13 years: 8% of the gain Held 14 years or more, held up to 14 years: 10% of the gain Held 15 years or more, held up to 15 years: 12% of the gain Held 16 years or more, held up to 16 years: 16% 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: 26% of the gain Held 19 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
Salteras	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: 23% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
San Juan de Aznalfarache	Rate: 30% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
San Nicolás del Puerto	Rate: 8% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
Santiponce	Rate: 30% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
Sevilla	Rate: 26.53% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
Tocina	Rate: 14.5% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
Tomares	Rate: 30% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
Umbrete	Held up to 10 years: 30% of the gain Held 11 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
Utrera	Rate: 28% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
Valencina de la Concepción	Rate: 29% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
Villamanrique de la Condesa	Held up to 10 years: 26% of the gain Held 11 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
Villanueva de San Juan	Held up to 4 years: 15% of the gain Held 5 years or more, held up to 7 years: 14% of the gain Held 8 years or more, held up to 10 years: 13% of the gain Held 11 years or more, held up to 13 years: 12% of the gain Held 14 years or more, held up to 19 years: 11% of the gain Held 20 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
Villanueva del Ariscal	Rate: 30% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
Villanueva del Río y Minas	Rate: 27% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
Villaverde del Río	Rate: 29.26% 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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