The council is charging me the municipal capital gains tax
It taxes the rise in land value when you sell or inherit; if there was no gain, nothing is due. Deadlines: thirty working days for sales and six months for inheritances.
If there was no gain
If the land has not risen in value between purchase and sale, there is no tax.
«No se producirá la sujeción al impuesto en las transmisiones de terrenos respecto de los cuales se constate la inexistencia de incremento de valor por diferencia entre los valores de dichos terrenos en las fechas de transmisión y adquisición.»
Who pays on a sale
The seller.
«que transmita el terreno, o que constituya o transmita el derecho real de que se trate.»
Deadlines
Thirty working days for a sale; six months, extendable, for an inheritance.
«a) Cuando se trate de actos ínter vivos, el plazo será de treinta días hábiles. b) Cuando se trate de actos por causa de muerte, el plazo será de seis meses prorrogables hasta un año a solicitud del sujeto pasivo.»
Is something different in your case?
Tell us in your own words and we will tell you what applies to you, with the law in hand.
General information, not advice on your specific case. Text prepared with the help of artificial intelligence; every quotation is a verbatim extract from the official text and is checked against the BOE every night. Other common letters.