Two methods, and the taxpayer may elect the lower. The objective method multiplies the cadastral value of the land by a coefficient for the holding period. The real gain method uses the actual increase between the two deeds. Where no increase arose there is no liability, though the transfer must still be declared with both deeds. The deadline on a sale is 30 working days from the date of the public deed. Coefficients and rates vary by municipality.
Where this comes from: art. 107.5 TRLRHL as rewritten by RDL 26/2021, BOE consolidated text, read 2026-09-07; art. 104.5 TRLRHL, BOE consolidated text, read 2026-09-07; Municipal tax portal, IIVTNU, Ajuntament de Barcelona, read 2026-09-07.