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Generic Tax Name Tax on real estate - Tax on the increase in the value of urban land
Tax name in the national language Impuesto sobre el Incremento del Valor de los Terrenos de Naturaleza Urbana
Tax name in English Tax on the increase in the value of urban land
Member State ES-Spain
Tax in force since 1988/12/28
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco

Social security contribution Employers
Legal base

Royal Legislative Decree NÂș 2 of 5 March 2004. It is an optional tax which replaces the Tax on the increase in the value of land (impuesto sobre el incremento del valor de los terrenos) as from 31 December 1988.

Who sets
The tax rate is set by

The tax base is set by

The reliefs are set by



Geographical Scope

The whole Spanish territory. Local Governments may choose not to set the tax.


The transferor in case of transfers for valuable consideration and the acquirer in case of transfers for profit.

Tax object and basis of assessment

The increase in value of land during the period whose ownership is transferred by whatever method, or property right created or transferred which restrict the ownership rights.

Basis of assessment:

The increase in the value of land.

Deductions, Allowances, Credits, Exemptions

Land owned by central or regional governments or by municipalities; charitable or educational institutions; the social security system; the Red Cross; holders of land granted by government concessions; delivery of individual taxpayer's main dwelling in case of mortgage foreclosure (in lieu of payment)

Rate(s) Structure

The maximum tax rate that may be applied on the Tax on the increase of value or urban land may reach 30%, eventhough local governments may also apply optional allowances, which in case of a property transfer "mortis causa" may reach up to 95% of the tax liability (practically an exemption).

Tax due date

When the transmission is carried out or the property right is created.

Tax collector

Local Governments

Special features

Economic function

Environmental taxes

Tax revenue
ESA95 code d91bc

Annual tax revenue (millions)
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 1,287.00 EUR 0.12
2011 1,222.00 EUR 0.11
2010 1,263.00 EUR 0.12
2009 1,111.00 EUR 0.10
2008 1,164.00 EUR 0.10
2007 1,416.00 EUR 0.13
2006 1,371.00 EUR 0.14
2005 1,204.00 EUR 0.13
2004 1,082.00 EUR 0.13
2003 970.00 EUR 0.12
2002 832.00 EUR 0.11
2001 743.00 EUR 0.11
2000 705.00 EUR 0.11