Ajuntament del Prat de Llobregat Procedures and services
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Procedure

IIVTNU - Tax on the Increase in the Value of Urban Land (Capital Gain)

The tax on the increase in value of urban land is a direct tax that taxes the increase in value experienced by this land.

OnlineOnline processing available
In-personIn-person care
FreeNo fee

What is this procedure?

The tax on the increase in value of urban land is a direct tax that taxes the increase in value experienced by said land and that is levied as a result of the transfer of ownership of the land by any title or the creation or transfer of any real right of enjoyment, limiting the domain, over said assets. The usual procedures are:

  • Self-assessment.
  • The declaration of the transfer for its liquidation, by means of an application.
  • Request for a 95% bonus on mortis-causa transfers.
  • Calculation before tax (the amount of the advance is not definitive until it is compared with the documentation that motivates the transfer).
  • Declaration-communication, performance of taxable events (art. 19.8 Tax Ordinance) necessary for access of the document in the Property Registry.
  • Request for non-subjection to tax due to absence of increase in values.
Presentation period:
The submission period begins from:
  • "Intervivos", 30 working days from the date of the deed (purchases, donations, etc.)
  • "Mortis causa", 6 months, extendable up to 1 year at the request of the taxable person, from the date of death of the person from whom the inheritance is made. (inheritances)

Who can apply for it?

  • In the transfers of land or in the constitution or transmission of real rights of limited enjoyment of the domain for profit (donations, inheritances, etc.), the purchaser of the land or the person in whose favor the real right in question is constituted or transmitted.
  • In the transfers of land or in the constitution or transmission of real rights of limited enjoyment of the domain for consideration (purchase and sale, grants in payment, etc.), the person who transfers the land or who constitutes or transmits the real right in question. In the event that the taxpayer is a natural person not resident in Spain, the acquirer of the land or right will act as a substitute.

What documentation must be submitted?

Self-assessments/declarations of acts by cause of death (INHERITANCES):

Deed of acceptance of inheritance and inheritance tax. Deed of acquisition of the inherited property and, if it was by inheritance, attach the inheritance tax presented. If the deed does not include the date of death, a copy of the death certificate must also be provided.

Self-assessments/declarations of "inter-vivo" acts (purchases, donations, awards, etc.):

Deed of transmission.
Deed of acquisition of the property transferred, if it was by inheritance, attach the inheritance tax filed.

Preliminary calculation of the amount of self-assessments:

Last writing of the tax element to be transmitted.

95% bonus in the case of the main residence:

This bonus may be requested by interested parties who have lived with the deceased person for the two years prior to death. The acquisition must be maintained for a period of 5 years. Otherwise, the amount of the bonus and late payment interest must be paid.

Self-assessments/declarations Not Subject to Tax:

Current transmission script. 
Current transmitter acquisition script.
Deed of acquisition of the property transferred, if it was by inheritance, attach the inheritance tax filed. 
Express request for non-subjection to tax.

How much does it cost?

This procedure is free.

Observations

Place and Payment Method:

  • Online payment at the Electronic Headquarters of theTax Management Agency (ORGT) of the Barcelona Provincial Council
  • In person, you can make the self-assessment of the Tax at the Municipal Offices at c/Centre 26-30, bajos, this self-assessment can be presented:
    • At any office of the collaborating financial institutions: CAIXABANK - SERVICAIXA and BANCO BILBAO VIZCAYA ARGENTARIA (BBVA)
    • ATMs with barcode reader(Please note: if you wait until the last day to pay, this system will only be possible during the bank branch's opening hours)
    • ORGT office of the Barcelona Provincial Council in El Prat de Llobregat (c/Mossèn Cinto Verdaguer 0003, from 8.30 am to 2 pm, Tel: - 933700150 - 934729243)

Where can this procedure be done in person?

These are the facilities where you can carry out this procedure in person or receive the service.

Attention information

LocationCenter Street, 26-30 Basements
Schedule

Monday to Friday, from 9 am to 1:30 pm 

Documents

Documents that the City Council makes available to you for this procedure.

Declaration-Communication Form CAT Internal Document CAST Declaration-Communication Form Internal Document

Other relevant information

OF 4 - Tax on the increase in the value of urban land. Fiscal year 2026

Organizations involved in this procedure

Check which organization initiates the procedure, which is responsible for it and which resolves it.

Start

Organization where the procedure is initiated or submitted.

Citizen Information and Assistance Office (OIAC)

Start
LocationPlaza de la Vila 1, 08820, El Prat de Llobregat
Schedule

Mornings, Monday to Friday from 9 a.m. to 1:30 p.m.

Afternoons, from Monday to Thursday from 4.30 pm to 7 pm.

From July 1 to August 31: Mornings, Monday to Friday from 9 a.m. to 2 p.m.

Closed on the afternoons of Maundy Thursday and December 24th and 31st.

Ajuntament del Prat de Llobregat - Principal933790050
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Responsible

Organization responsible for managing the procedure.

Municipal Treasury

Responsible
LocationCenter Street 26-30, 08820, El Prat de Llobregat
Schedule

Monday to Friday, from 9 am to 1:30 pm

Ajuntament del Prat de Llobregat - Principal933790050
Municipal Treasury - Taxes933790050Ext. 5330
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Legislation

Law 58/2003, of December 17, General Taxation. Royal Legislative Decree 2/2004, of March 5, approving the revised text of the Local Haciendas Regulatory Law.