What is the plusvalía municipal tax, and who pays it?
Plusvalía municipal (IIVTNU) is a local council tax on the increase in a property's land value since it last changed hands — and it is normally paid by the seller, not the buyer.
Although the seller is legally liable in a normal sale, buyers should confirm in writing that it will be settled, because an unpaid local tax can become a charge on the property.
One exception to watch: when you buy from a non-resident seller, the rules can shift some liability and a retention may apply — worth checking with your lawyer.
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Related questions
Sources: Ley Reguladora de las Haciendas Locales (IIVTNU) — BOE.
General information for people buying property in Spain — not legal, tax or financial advice. Confirm the specifics for your purchase with a qualified professional.