Claim against the Spanish municipal capital-gains tax on land (plusvalía) (Spain)
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This document is in Spanish
The PDF you download is in Spanish — that is the language it has to be filed in, so it is not translated. Everything on this page is here to tell you what it says.
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This step is free on your Spanish town hall's online office; you do not need DocMuse for it. For anyone who has paid or owes the Spanish municipal tax on the increase in land value (plusvalía, IIVTNU) after a sale, inheritance or gift from 10 November 2021 with no gain, or with a real gain lower than the one calculated: it asks for the self-assessment to be corrected or appeals the assessment, and for the overpayment back. Filed at a registry office, a post office or online; companies must file online. Navarre and the Basque Country have their own rules; the Canary Islands apply IGIC. In Spanish.
- Made for use in Spain
- Last updated October 20, 2026
Published byDocMuse
When to use this document
- You sold a flat in Spain at a loss and the town hall is still charging you the plusvalía.
- You inherited a property that has lost value and the council has charged tax on a gain.
- You already paid the municipal tax after selling and want the overpaid amount back.
- You want to pay the plusvalía only on your real profit, not on the council's formula.
What you fill in
The details the document asks for.
- Applicant
- Applicant's DNI or NIE (Spanish identity number)
- Applicant's address
- Phone
- Date of the transfer (sale, inheritance or gift)
- Kind of transfer
- Address of the property
- Cadastral reference of the property (20 characters)
- Date the property was acquired
- Acquisition value in euros (as in the deed)
- Transfer value in euros (as in the deed)
- Date of the decision (as shown on it)
- Self-assessment or town hall assessment
- Reference or file number of the decision
- Amount of the self-assessment or assessment in euros
- Ground
- IBAN
- Attachments
- City
- Date
- Town hall or body that manages the tax (as named on the notice or receipt)
Common questions
- When is the Spanish plusvalía municipal not due?
- When the land has not increased in value: the transfer value does not exceed the acquisition value, taking in each case the higher of the value in the deed and the value checked by the authorities, without counting costs or taxes (art. 104.5 of the Spanish Local Finance Act, TRLRHL). You must declare the transfer and provide both deeds. If there was a gain, but smaller than the base under the standard method, you may ask to be taxed on the real gain (art. 107.5 TRLRHL).
- What is the deadline to challenge the Spanish plusvalía municipal?
- Against an assessment by the town hall, one month from notification, by an appeal for reconsideration (art. 14.2 TRLRHL); large municipalities also have their own economic-administrative claim. If you filed a self-assessment, you may ask for it to be corrected until the right to a refund is time-barred, after four years (art. 66 of the Spanish General Tax Act). Where an assessment had not been appealed, or a correction of a self-assessment requested, before 26 October 2021, Spain's Supreme Court does not allow review on the ground that the old calculation was unconstitutional (judgment 978/2023).
- Does this document work in Navarre, the Basque Country, the Canaries or Catalonia?
- It follows Spain's national local-finance law. In Navarre and in Álava, Bizkaia and Gipuzkoa local taxes are governed by their own foral rules, which you should check. In the Canary Islands the tax is the same (there IGIC replaces VAT, which plays no part here). A town hall in Catalonia, Valencia, the Balearics, Galicia, the Basque Country or parts of Navarre must also accept documents in its co-official language; this one, in Spanish, is valid throughout Spain.
How you can sign this document
- Print it and sign by hand. The signature lines in the document are left blank on purpose — sign on them in ink.
- Sign it yourself with a qualified electronic signature. If you already hold a QES — Evrotrust, B-Trust, StampIT, ZealiD or any qualified provider on the EU Trusted List, on a card, a USB token, in a mobile app or in the cloud — our signing guide explains step by step how to sign this exact file without invalidating it. Step-by-step help, and a way to check it worked
DocMuse sells documents, not legal advice. Acceptance always depends on the recipient's rules and your local law.
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