Two methods, side by side
Since the 2021 Constitutional Court ruling and the subsequent Royal Decree-law 26/2021, sellers are entitled to settle plusvalía under whichever of two methods produces the lower amount: the objective method, based on the cadastral value of the land multiplied by an official coefficient and the municipal rate; or the real method, based on the actual gain (sale minus purchase) proportional to the land share of the property.
Foreign sellers, especially UK and Scandinavian non-residents, often overpay because they accept the first figure provided by the buyer's gestor without asking for the comparison. This calculator gives you both numbers up front so you arrive at the notary informed.
If you sold at a loss
Plusvalía is no longer payable on loss-making sales — but the exemption is not automatic. You must claim it formally with the purchase and sale deeds in hand. Without that paperwork, the town hall will assume a gain and bill accordingly. Many sellers discover this after the fact, when the surcharge clock has already started.
Frequently asked questions
Does this calculator replace the town hall's official calculation?+
No. It is a realistic estimate based on the coefficients of Royal Decree-law 26/2021 and the municipal tax rates currently in force on the Costa Blanca South. The official figure is calculated by your gestor using the exact cadastral values and the municipal ordinance in force the year of the sale. It serves to anticipate the cost and avoid surprises at the notary.
Where do I find the cadastral value of the land?+
It appears itemised on your most recent IBI (council tax) bill under 'valor del suelo' — not to be confused with the total cadastral value, which includes the building. You can also look it up online at the Catastro electronic portal using your digital certificate or cadastral reference.
I sold for less than I paid — do I still pay?+
No. Since the 2021 reform, if you can document a loss with the original and current deeds, you are exempt from plusvalía municipal. It is an established right confirmed by the Constitutional Court but it must be claimed formally. Many foreign sellers lose it through lack of awareness.
Can I choose the lower of the two methods?+
Yes. The seller is entitled to choose between the objective method (based on the cadastral land value) and the real method (based on the actual gain proportional to the land). Your gestor must calculate both and settle on whichever produces the lower amount. It is not optional for them — it is their job.
How long do I have to pay after selling?+
30 working days from the notary signing. After that, progressive surcharges of 5%, 10%, 15% or 20% plus interest apply. It is best to coordinate plusvalía with form 211 (the 3% non-resident retention) in a single package with the gestor.
Why does the figure vary so much between Orihuela, Torrevieja and Pilar de la Horadada?+
Because each town hall applies its own tax rate (between 25% and 30% across the Costa Blanca South) and because municipal coefficients can be reduced but never raised compared to the state defaults. The same transaction produces different amounts depending on where the property is.
What share of the cadastral value usually corresponds to the land?+
In Orihuela Costa, Torrevieja and Pilar de la Horadada, the land share is typically 30–50% of total cadastral value — higher in front-line coastal areas, lower in inland urbanisations. The exact figure is on your IBI bill.
If the property was inherited, is plusvalía still payable?+
Yes — inherited transmissions also trigger plusvalía municipal, though with different deadlines (6 months, extendable by 6 more) and, in many cases, rebates of 50% to 95% if the heirs are spouse or direct descendants. Each town hall sets its own rebate.