How the new Municipal Capital Gains Tax works
The Tax on the Increase in Value of Urban Land (IIVTNU), better known as the Municipal Capital Gains Tax ('plusvalía municipal'), is a tax levied…
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Municipal Capital Gains Tax
3 articles
ROYAL DECREE - MUNICIPAL CAPITAL GAINS TAX (PLUSVALÍA MUNICIPAL)
Publication and entry into force of the new Royal Decree governing the Municipal Capital Gains Tax (plusvalía municipal)
How should the value of land be determined for Municipal Capital Gains Tax purposes?
Ever since the Municipal Capital Gains Tax (IIVTNU)—commonly known as “plusvalía municipal”—was declared unconstitutional for taxing situations in which there is no increase in value,…