One rule, every municipality
Es_plusvalia by municipality
Every municipality that has this rule, with the values and the official source.
3,615municipalities with this rule
4,214read, not found
303not researched yet
Plusvalía municipal (IIVTNU)
Municipal tax on sale, on the increase in value of the land under the property.
By province
As of 17 October 2026. Choose a province to see the rule for each municipality.
| Province | With this rule | Municipalities |
|---|---|---|
| A Coruña | 48 | 93 |
| Albacete | 56 | 87 |
| Alicante | 134 | 141 |
| Almería | 96 | 103 |
| Araba/Álava | 29 | 51 |
| Asturias | 59 | 78 |
| Ávila | 42 | 248 |
| Badajoz | 133 | 165 |
| Barcelona | 299 | 311 |
| Bizkaia | 20 | 113 |
| Burgos | 48 | 371 |
| Cáceres | 41 | 223 |
| Cádiz | 41 | 45 |
| Cantabria | 57 | 102 |
| Castellón | 69 | 135 |
| Ceuta | 1 | 1 |
| Ciudad Real | 62 | 102 |
| Córdoba | 54 | 77 |
| Cuenca | 34 | 238 |
| Gipuzkoa | 20 | 88 |
| Girona | 206 | 221 |
| Granada | 134 | 174 |
| Guadalajara | 66 | 288 |
| Huelva | 73 | 80 |
| Huesca | 37 | 202 |
| Illes Balears | 67 | 67 |
| Jaén | 92 | 97 |
| La Rioja | 51 | 174 |
| Las Palmas | 32 | 34 |
| León | 22 | 211 |
| Lleida | 130 | 231 |
| Lugo | 7 | 67 |
| Madrid | 168 | 179 |
| Málaga | 73 | 103 |
| Melilla | 1 | 1 |
| Murcia | 42 | 45 |
| Navarra | 178 | 272 |
| Ourense | 9 | 92 |
| Palencia | 18 | 191 |
| Pontevedra | 40 | 61 |
| Salamanca | 26 | 362 |
| Santa Cruz de Tenerife | 45 | 54 |
| Segovia | 27 | 209 |
| Sevilla | 100 | 106 |
| Soria | 3 | 183 |
| Tarragona | 135 | 184 |
| Teruel | 24 | 236 |
| Toledo | 121 | 204 |
| Valencia | 226 | 266 |
| Valladolid | 39 | 225 |
| Zamora | 7 | 248 |
| Zaragoza | 73 | 293 |
This is a summary of the official rules, with the source. Read the source before you decide. It is not legal or tax advice.
As of 17 October 2026.
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