Property
Where each figure comes from: cadastral value, reference value and what rests on them.
Spain's capital gains reinvestment relief
To pay nothing on the gain you do not reinvest the sale price. Article 41 nets off the mortgage you still owe on the day of sale, and few pages say so.
6 min readHow the plusvalía municipal is calculated, step by step
This year's coefficient increase was left without effect in January 2026. Both methods step by step, the table that applies, and when nothing is payable.
10 min readWhat the ITP is: who pays it, on what value, and what it costs by region
Spain’s ITP has been charged on the Catastro reference value since 2022, not the price. What the tax covers, and the rate in force in every single region.
11 min readHow Spanish property tax is calculated: from cadastral value to bill, step by step
A Spanish IBI property tax bill climbs for nine years after a cadastral revaluation. What the figure depends on, and which reliefs your council grants.
13 min readWhat the Spanish building tax (ICIO) is and what you really pay
The Spanish building tax charges building work, not the builder's quote. What comes off the base, who pays it, and why a second bill arrives at the end.
14 min readThe Spanish cadastral value: what it is, where to find it and which taxes use it
The valor catastral is a land value plus a building value, set by the Catastro. Where to find it, how it differs from the valor de referencia and its taxes.
14 min readThe Spanish cadastral reference: what it is and how to find it
Spain's referencia catastral is a twenty-character code that identifies a property. Where you already have it, and how to find it by address without signing in.
15 min readSpain's valor de referencia: what it is and what it costs you
The Catastro’s valor de referencia is not the valor catastral, and the gap costs money. Which taxes use this property reference value, and how to challenge it.
10 min readWhat the Spanish modelo 115 is: rent withholding, box by box
The rate is 19 % of everything paid to the landlord, VAT excluded. Who has to withhold, the five exclusions, and exactly what goes in each box of form 115.
13 min readWhat Spanish form 180 is, and how many records yours carries
Form 180 carries one record per cadastral reference, not one per lease. How many yours generates, how to split a single price, and when it really falls due.
14 min readIRAV: the index that caps Spanish rent increases
Since 2023 Spanish rent is updated with the IRAV, not with the headline CPI rate. How the INE calculates it, which contracts it reaches and why the two differ.
13 min readSpain’s new waste fee: why you pay it
Article 11.3 of Act 7/2022 required every Spanish town to bring the fee in by 10 April 2025. That is why the bill appeared, and this is how to appeal it.
13 min readThe Spanish arras contract: what it is and what pulling out costs
Backing out of a Spanish arras contract costs whatever the clause you signed says. How penitential, confirmatory and penalty deposits differ, with figures.
11 min readThe Bono Alquiler Joven and the aid that replaced it
The Bono Alquiler Joven belonged to Spain's 2022-2025 housing plan. Since April 2026 the aid is a different one, with new figures.
9 min read
The content is educational and does not constitute financial advice.