What Plusvalía actually is
Plusvalía Municipal (full name: Impuesto sobre el Incremento de Valor de los Terrenos de Naturaleza Urbana) is a local tax on the increase in land value — not building value — during the period you owned the property. It's paid to the Ayuntamiento (town hall), not the central tax office.
Who pays it
In a resale, the seller pays it. The bill must be settled within 30 days of signing at the notary. In a gift or inheritance, the recipient is liable.
How it's calculated
Since the 2021 constitutional reform, sellers can choose the lower of two methods:
- Objective method — based on the cadastral land value, ownership years and a municipal coefficient.
- Real gain method — based on the actual difference between purchase price and sale price (proportional to the land share).
If there is no real increase in land value (e.g. you sell for less than you paid), Plusvalía is zero.
Realistic ranges on Costa Blanca
For a typical Orihuela Costa apartment held for 10–15 years, Plusvalía usually lands between €600 and €2,500. For longer-held villas with high cadastral land values, it can exceed €4,000. We always calculate yours specifically in your valuation.
