The real increase in value is smaller than the objective base, so article 107.5 lets you be taxed on it instead. Asking for that, with the purchase and sale deeds, saves you €840.00 against an objective assessment.
These three come from your municipality's ordenanza fiscal. The statute only sets the ceilings: 30% rate, 15% reduction and 95% relief.
| Period of generation | 10 complete years |
| Coefficient applied (art. 107.4) | 0.12 |
| Land value after the reduction | €40,000.00 |
| Base under the objective method | €4,800.00 |
| Real increase attributable to the land (40%) | €2,000.00 |
| Taxable base applied | €2,000.00 |
| Gross tax (30%) | €600.00 |
| Net tax payable | €600.00 |
The calculator applies the MAXIMUM coefficient the law allows for each period, up to 0.4 at twenty years. These are the Royal Decree-Law 8/2023 figures: the increase in Royal Decree-Law 16/2025 was left without effect on 27 January 2026 when Congress refused to convalidate it. Your local ordinance may set lower coefficients.
Educational estimate. The exact amount depends on your town hall's ordenanza fiscal, which sets its own coefficients, rate, reductions and reliefs, sometimes differing by length of ownership. It does not replace the self-assessment or professional advice.
Spanish Municipal Capital Gains Tax Calculator by Calculadora Capital