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Wednesday, 26 January 2022 09:46

How does the capital gains tax work after the latest changes?

How does the capital gains tax work after the latest changes?

In November 2021, and following the decision of the Constitutional Court to declare null and void the way the capital gains tax was calculated, the Spanish Government approved a new rule for calculating the capital gains tax.

First of all, it should be explained what the capital gains tax is, whose name is the Tax on the Increase in Value of Urban Land (IIVTNU).

It is a municipal tax that must be paid by those who sell a property, inherit it or receive it as a donation.

The objective is that taxes are paid for the part of the gain obtained in the transfer, since it is understood that it responds to the revaluation of the land on which the property is built.

Therefore, tax is only paid on the increase in the value of the land. The question lies in how to calculate this increase.

The new regulation establishes as a first milestone that only those who have made a profit must pay tax; therefore, those who can prove that they have not made a profit on the sale of a property will be exempt from paying the tax.

In addition, the new regulations establish different possibilities for calculating the tax base, i.e. the taxable base:

  • Actual or direct estimation method: in this case, first the actual capital gain of the transaction must be calculated (sale price minus acquisition price). Subsequently, based on the cadastre data, it is calculated which part of the profit corresponds to the land.
  • Objective calculation method: in this case, we apply to the cadastral value of the land a multiplier coefficient, which will depend on the years that have elapsed between the sale and the acquisition of the property. The coefficients are established by the State, although the municipalities can reduce them.

Once we have the taxable base calculated according to one of the above methods, it will be multiplied by the tax rate, which is set by each Town Hall (with a maximum of 30%).

Therefore, in each case, and depending on the capital gain obtained and the number of years that have passed, one calculation system or another may be better.

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