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Municipal capital gains tax (plusvalía) in Murcia

Tax on the increase in value of urban land when it is sold, inherited or donated. In Murcia you file a declaration with the AMT (municipal tax agency), which then notifies you of the amount to pay.

Who: In sales, whoever transfers the property; in inheritances and donations, whoever receives it.

Our English summary of the official information, which is in Spanish (official name: Plusvalía municipal (IIVTNU) en Murcia).

Checked against the official pages on 11 October 2026.

Our English translation; the official pages and forms are in Spanish.

Cost
Varies with the cadastral value of the land, the years of ownership and the calculation method; the City Council assesses it after the declaration. The AMT offers an approximate simulator.
Time limit
Sales and donations: 30 working days from the transfer. Inheritances: six months from the death, extendable up to one year if requested within that period.

What you need

  • IIVTNU declaration form (with annexes I and II for inheritances)
  • Sale or donation: simple copy of the deed
  • Inheritance: deed of allocation or, if there is none, form 650, death and last wills certificates and the will or declaration of heirs
  • For calculation by direct estimation: title deed of the previous acquisition

Step by step, online

  1. 1Work out an approximate amount with the AMT's IIVTNU simulator
  2. 2Go to the Oficina Virtual Tributaria (online tax office) with electronic identification
  3. 3File the declaration with the documents
  4. 4Pay the assessment when you are notified

Step by step, in person

  1. 1Download and fill in the declaration form
  2. 2Submit it with the documents at an AMT office
  3. 3Pay the assessment when you are notified

Where

  • Agencia Municipal Tributaria (municipal tax agency), Plaza Europa office

    Plaza Europa, 1, 30001 Murcia

    968 355 002

  • Agencia Municipal Tributaria (municipal tax agency), Juan González Moreno office

    Paseo Escultor Juan González Moreno, s/n, 30002 Murcia

    968 355 002

  • Agencia Municipal Tributaria (municipal tax agency), Juan Carlos I office

    Avenida Juan Carlos I, 4, 30008 Murcia

    968 355 002

In the declaration itself you can claim non-liability if there was no increase in value and provide the purchase and sale deeds for calculation by direct estimation.

Official sources

This guide summarises these official pages (in Spanish; the page titles are theirs). Amounts and deadlines are those they publish; if they change, the official page prevails.

Frequently asked questions

What documents do I need for “Municipal capital gains tax (plusvalía) in Murcia”?

According to the official information: IIVTNU declaration form (with annexes I and II for inheritances); Sale or donation: simple copy of the deed; Inheritance: deed of allocation or, if there is none, form 650, death and last wills certificates and the will or declaration of heirs and For calculation by direct estimation: title deed of the previous acquisition.

How much does “Municipal capital gains tax (plusvalía) in Murcia” cost?

According to the official page: Varies with the cadastral value of the land, the years of ownership and the calculation method; the City Council assesses it after the declaration. The AMT offers an approximate simulator.

Where is it done?

It is done online or in person; it is handled by Agencia Municipal Tributaria de Murcia (municipal tax agency). Online, on its official website or e-office. In person: Agencia Municipal Tributaria (municipal tax agency), Plaza Europa office (Plaza Europa, 1, 30001 Murcia); Agencia Municipal Tributaria (municipal tax agency), Juan González Moreno office (Paseo Escultor Juan González Moreno, s/n, 30002 Murcia); Agencia Municipal Tributaria (municipal tax agency), Juan Carlos I office (Avenida Juan Carlos I, 4, 30008 Murcia).

How long does it take?

According to the official page: Sales and donations: 30 working days from the transfer. Inheritances: six months from the death, extendable up to one year if requested within that period.

Who can do it?

According to the official information: In sales, whoever transfers the property; in inheritances and donations, whoever receives it.

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