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n.Triguero/ F.Jiménez
Friday, 3 March 2017, 13:37
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The 'plusvalía' is calculated by applying a percentage of the cadastral value of the land, which is also used to calculate the IBI. This percentage goes up in accordance with the amount of time which has passed since the last transaction which affected the property, so the more years that pass, the higher the coefficient. As an example, in Malaga city it ranges from 3.7% when the transaction occurs within one year to 60% after 20 years. Once this base rate is ascertained, the amount is decided by applying the relevant tax rate, which each council can set freely as long as it does not exceed the legal maximum of 30%.
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