This is the new method for calculating capital gains tax
Now, the taxpayer will be able to choose between calculating tax on land value for property tax purposes or using the increase in land value from the transfer.
FACUA.org
Spain-09/11/2021

The Government has approved in the Spanish Cabinet a new method for calculating the tax base of capital gains tax, establishing two different systems. The decree will enter into force this Wednesday, November 10, but the municipalities will have six months to adapt their respective tax ordinances.
The Tax on the Increase in Urban Land Value (Iivtnu, according to its initials in Spanish), more popularized as capital gains tax, is a municipal tax that levies the increase in value that occurs in urban lands, revealed at the time of transfer. It is paid for the supposed extra profit as a result of the revaluation of the land.
Why has the methodology changed?
In its judgment 182/2021, the Constitutional Court has declared unconstitutional and null some o
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