What is plusvalia? The plusvalia (municipal capital gain) is the Tax on the Increase in Value of Urban Land. In other words, it is the tax that is automatically applied by the Administration when transmitting an urban real estate, either through a sale, an inheritance or a donation, among others. The town hall taxes the increase in cadastral value of land during the time that the seller has owned it. When does an increase in land value occur? As a…
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