A comparative study on the cost of Increase in the value of urban lands (iivtnu)tax known as municipal surplus valuein 17 major cities carried out by the Organization of consumers and users (OCU) warns of differences of up to 2,040 euros according to the town For the same type of property.
Specifically, the type that has been taken to perform the calculations is a property bought in 2011 by 160,000 euros and sold in 2025 by 210,000 eurosand with a cadastral value on the date of sale of 125,000 euros100,000 of which correspond to the ground, applying the most beneficial calculation for the citizenwhich in this case is the objective method.
Among the localities with a lower cost of municipal surplus value for this example, they stand out Bilbao (850 euros), Burgos and Santander (1,890 euros each), Palm (1,935 euros) and Gijón (1,980 euros).
On the contrary, cities with a more expensive rate are Barcelona, Las Palmas de Gran Canaria, Murcia and Vigo (2,700 euros each), in addition to Pamplona (2,890 euros), although in this last city the transmissions between spouses, ascendants and descendants are exempt.
The consumer organization also emphasizes that, Thanks to the last judgment of the Supreme Court of February 28, 2024keeps its campaign open to help those of October 26, 2021 – act that the Constitutional Court knocked this tax – they still had open The judicial term to resort And they didn’t.
According to the OCU, in those cases, the case is not considered closed and the return can still be requested. “The key is that, if the taxpayer was within the legal deadline to go to court, that means that its liquidation was not firm and, therefore, it can still claim the return.”indicates the organization.
Likewise, the entity points out that, until this new interpretation of the high court, They could only claim who had already begun and were immersed in a judicial process.
“Although, now, users who had a firm resolution in administrative route but were still within two months to judicially claim, they are also in time to request the return of the tax”exposes the OCU.
