Municipal Tax on the Increase in Value of Urban Land

The Tax Increase in Value of Urban Land is a direct tax levied on the increase in value experienced by these grounds and is manifest as a result of the transfer of ownership thereof by any title or constitution or transfer of any real right of enjoyment, limiting the domain, on the said land.

The tax base is determined by applying the percentage approved by the City on the land value fixed by the General Directorate of Land Registry for the purposes of IBI.

If cadastral revision, the land value fixed by the Land Registry is reduced by an amount of between 40% and 60% over the next five years that review, as it has agreed the City.

It is calculated by applying coefficients fixed by tax regulation (depending on the year tenure elapsed between the purchase of the land or building and the year of sale or transfer) on the cadastral value of the property.

Consequently, the optimization of the assessed value of land by Ultraval Consulting S.L will allow you not only achieve savings in the short and medium term in the property tax, but a plus immediate or future savings in case of sale thereof.