How Plusvalía Municipal (IIVTNU) Is Calculated in 2026: The SUMA Simulator, Alicante City and What Happens Outside the Province
Practical guide to the Spanish municipal capital gains tax (IIVTNU) after Royal Decree-Law 26/2021: the two calculation methods, how to use the official SUMA Gestión Tributaria simulator (suma.es) for municipalities in the province of Alicante, why Alicante city is calculated on its own council website, and which body applies in provinces where SUMA does not operate (Murcia Region, Albacete through Gestalba, and others).
1. What plusvalía municipal really taxes
The Tax on the Increase in Value of Urban Land (IIVTNU), commonly called plusvalía municipal, taxes the increase in value of urban land revealed when a property changes hands: by sale, inheritance or gift.
Three points explain most of the mistakes we see:
- It does not tax the building — it taxes the land. Only the cadastral land value counts.
- It is a municipal tax. National law sets the framework, but each town hall sets its own rate, coefficients and reliefs. Neighbouring municipalities can produce very different bills.
- Since Royal Decree-Law 26/2021 there are two calculation methods, and the taxpayer may choose the more favourable one.
2. The two methods after RDL 26/2021
Objective method
Taxable base = cadastral land value × coefficient based on years of ownership, then the municipal tax rate (legal maximum 30 %).
Real method
Taxable base = (sale price − purchase price) × the proportion the cadastral land value represents of the total cadastral value.
| Situation | Consequence |
|---|---|
| The real method gives a lower base | The real method may be applied |
| No increase in value (sold for the same or less) | No tax is due, but it must still be declared and evidenced with both deeds |
| Inheritance | Acquisition value is the one declared for inheritance tax purposes |
| Rural land | Outside the scope — urban land only |
A loss does not exempt you from filing. The town hall will not detect it on its own.