By municipality in Salamanca

Es_plusvalia by municipality in Salamanca

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

26municipalities 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
Alba de Tormes	Rate: 15% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
Aldealengua	Rate: 20% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
Aldeatejada	Rate: 20% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
Béjar	Rate: 29.62% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
Buenavista	Rate: 20% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
Cabrerizos	Rate: 20% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
Candelario	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
Carbajosa de la Sagrada	Rate: 30% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
Carrascal de Barregas	Rate: 16.27% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
Chagarcía Medianero	Rate: 16% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
Doñinos de Salamanca	Rate: 10.39% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
Galindo y Perahuy	Held up to 5 years: 2.93% of the gain Held 6 years or more, held up to 10 years: 2.7% of the gain Held 11 years or more, held up to 15 years: 2.53% of the gain Held 16 years or more: 2.42% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
Guijuelo	Held up to 5 years: 25.2% of the gain Held 6 years or more, held up to 10 years: 24.75% of the gain Held 11 years or more, held up to 15 years: 24.3% of the gain Held 16 years or more: 23.4% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
Horcajo Medianero	Rate: 16% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
La Fuente de San Esteban	Rate: 20% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
La Vellés	Held up to 1 year: 0.15% of the gain Held 2 years or more, held up to 3 years: 0.14% of the gain Held 4 years or more, held up to 4 years: 0.16% of the gain Held 5 years or more, held up to 5 years: 0.18% of the gain Held 6 years or more, held up to 6 years: 0.19% of the gain Held 7 years or more, held up to 7 years: 0.18% of the gain Held 8 years or more, held up to 8 years: 0.15% of the gain Held 9 years or more, held up to 9 years: 0.12% of the gain Held 10 years or more, held up to 10 years: 0.1% of the gain Held 11 years or more, held up to 15 years: 0.09% of the gain Held 16 years or more, held up to 16 years: 0.1% of the gain Held 17 years or more, held up to 17 years: 0.13% of the gain Held 18 years or more, held up to 18 years: 0.17% of the gain Held 19 years or more, held up to 19 years: 0.23% of the gain Held 20 years or more: 0.4% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
Ledesma	Rate: 30% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
Miranda de Azán	Rate: 20% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
Monterrubio de Armuña	Rate: 16% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
Pelabravo	Rate: 20% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
Peñaranda de Bracamonte	Rate: 23.2% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
Salamanca	Rate: 30% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
Santa Marta de Tormes	Rate: 30% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
Terradillos	Rate: 30% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
Villamayor	Rate: 30% of the gain	Source: Ministerio de Hacienda — tipos impositivos municipales 2026 · valid from 1 January 2026 · updated on 16 October 2026
Vitigudino	Rate: 16% 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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