Capital gain: Tax on the increase in value of urban plots of land

This tax is payable by:

• Any person, company or entity that sells or transfers ownership of a property, for the increase in value that the land has undergone while they were the owner.
• In the case of inheritance or donation, the new owner pays the tax. 

If the transferor or seller is a natural person not resident in Spain, then it is the acquirer who is obliged to pay the capital gain.

Royal Decree 26 2021 of 8 November establishes two methods for calculating the amount to be paid.
The taxpayer can decide which is more favourable to them by estimating the amount of tax payable:

• The objective method: multiplies the assessed value of the land by the legal coefficient, depending on the period of time between the acquisition and the transfer.
• The method of calculation of the actual increase (direct estimation) is applied at the request of the interested party. The percentage corresponding to the assessed value of the land at the time of transfer is applied to the acquisition and transfer values. The difference between the values obtained is then calculated.

The corresponding self-assessment must be made through one of these channels:

• Internet
• The free 010 telephone , or 931 537 010 if you are calling from outside the Barcelona Metropolitan Area. 
• With an appointment at the OACS and at the IMH. 

This tax does not have to be paid if there has been no increase in the value of the land, but the transfer must be notified and the titles or deeds of the transfer and acquisition must be attached, proving that there has been no increase in value. The Barcelona Municipal Tax Office can review the information reported.

• Thirty working days from the date of transmission.
• In the case of inheritance, six months from the date of death, extendable* to one year if requested in writing during the first six months.
• In the case of causa mortis involving the judicial division of the inheritance, the period indicated in the previous paragraph for self-assessment of the tax is interrupted. Persons who consider themselves entitled to the inheritance must submit a declaration notifying the court proceedings. The time limit shall start to run again from the day after the signing of the decision terminating the court proceedings.

*The extension shall be deemed to have been granted if within one month of the request there is no decision denying it. Before the extension period expires, the taxpayer must file the self-assessment.

A tax credit of 95% of the fee is granted.

In which cases can the tax credit be claimed?

Transmisión por herencia de la vivienda habitual*: la bonificación está condicionada a no transmitir la vivienda durante los tres años siguientes a la fecha de defunción del transmitente (excepto si se muere el adquirente en este periodo).

Lo pueden pedir:

• el cónyuge, descendentes o adoptados o ascendentes o adoptadores.
• quien reciba del ordenamiento jurídico un trato análogo a la relación de parentesco que le permita continuar usando la vivienda por razón de convivir con el causante durante los dos años anteriores a su muerte, hermanos, la persona que tenga una relación de afectividad análoga a la de cónyuge, las personas con discapacidad acreditada del 65% o más y con un parentesco de hasta el tercer grado colateral con el propietario.

Transmisión por herencia de un local donde el difunto hacía una actividad profesional, habitual, personal y directa: la bonificación está condicionada a no transmitir el local y a continuar haciendo una actividad económica durante los cinco años siguientes a la defunción, (salvo que se muera el adquirente en este plazo).

En ambos casos:

• Se tendrá que acreditar la siguiente relación de parentesco: cónyuge, descendentes o adoptados o los ascendientes o adoptadores y el conviviente en las uniones estables de pareja.
• Si no se cumplen los requisitos de la duración del mantenimiento del bien, el obligado tributario tendrá que pagar el importe bonificado más los intereses de demora.

*Se considera vivienda habitual:

• si figura así en el Padrón de habitantes 
• dos viviendas contiguas unidos entre sí interiormente, aunque no constituyan una única finca registral: si la persona difunta constara empadronada en uno de los dos y hubiera residido de manera habitual.
• a pesar de que en el momento de la defunción la persona difunta residiera en otro domicilio del cual no era titular, se considerará vivienda habitual aquel que tenía esta consideración respecto a la persona difunta durante cualquier día de los cinco años anteriores a la muerte de esta persona, siempre que la vivienda no haya sido cedido a terceros mediante contraprestación económica en el periodo mencionado (excepto en los casos en que la vivienda está cedida a terceros intermediando el pago de un alquiler social a través de la Bolsa de vivienda de alquiler de Barcelona).

How is the tax credit claimed?

• En el momento de hacer la autoliquidación de la plusvalía*.
• Si ya se ha efectuado el pago de la autoliquidación, se ha de solicitar la rectificación de la autoliquidación por el trámite Alegaciones de recursos y tributos.

No es necesaria ninguna documentación específica.

*Plazo para pagar la Plusvalía:

• Seis meses, prorrogables por otros seis contados desde la fecha de defunción del causante (si durante los primeros seis meses la persona interesada presenta una sol•licitud de prórroga), el obligado tributario tiene que practicar la autoliquidación y aplicar la bonificación provisional, o si procede, presentar la declaración.
• Las solicitudes presentadas fuera del plazo anterior, cuando se hayan notificado el inicio de actuaciones inspectoras, se tienen que considerar extemporáneas, y, por tanto, no admisibles.

- The increase in the value of land considered to be rural land.

- Contributions, awards or transfers of assets and rights made by the spouses to the marital partnership or by unmarried partners who have regulated their property relations in a public document; awards verified to have been made in their favour and transfers made to the spouses or unmarried partners in payment of their joint assets.

- The transfer of real estate between spouses and between unmarried couples who have regulated their property relations in a public document in favour of their children as a result of divorce, annulment, marital separation or separation of property rulings.

- Transfers of property due to the dissolution of the marital community of property by marriage contracts (change of matrimonial property regime).

- The dissolution of a joint ownership of property without an excess award.

- Transfers of land as a result of operations distributing benefits and burdens by contribution of the owners included in an urban development process, or by compulsory acquisition and awards in favour in proportion to the land they contribute. When the value of the plots awarded to an owner exceeds the value which corresponds proportionally to the land they have contributed, this excess value is subject to tax.

- Transfers of urban land deriving from mergers or spin-offs of companies, as well as non-monetary transfers of lines of business, to which the special system (regulated in Chapter VII of Title VII of Act 27/2014, of 27 November) concerning corporate income tax may be applied. Transmissions referred to in Article 87 where they are not part of a line of business are an exception.

- Termination of a life usufruct or temporary usufruct due to the death of the beneficial owner.

- Consolidations, severances and divisions in condominium property.

- The contributions or transfers included in the sixteenth and final provision of Act 9/2012, of 14 November, on the restructuring and resolution of credit institutions.

- Transfers of real estate and the constitution and transfer of in rem rights of enjoyment in cases where there has been no increase in the value of the land, of cases where the tax liability to be paid is higher than the actual increase in value.

- The termination of co-ownership between members of the same community, if the property is indivisible; and in cases where the property is divisible, when the termination of co-ownership is made without any surplus.

The date on which the property changes ownership. 

• When the transfer is by death (inheritance or bequests), the date of transfer is the date of death.
• In all other cases, the date is that of the public document reflecting the transfer (deed, date of the auction, date of occupation in cases of compulsory acquisition...).

For transfers carried out by private document, the date taken into account is not the date of this document, but rather the date of entry or registration of this private document in a public register.

Before being entered in the Land Registry, it is compulsory to have notified the City Council of the corresponding transfer (Act 16/2012).

Persons who acquire an asset or who have made a donation: In this case, a declaration must be filed at the City Council.

Sales, inheritance and bequests: The person selling, inheriting or bequeathing must pay the self-assessment. The self-assessment payment document proves that the transfer has been notified to the City Council.