Previously, we talked about capital gains tax. But, do you know how much capital gains tax is paid in Barcelona and how it is calculated? In the following guide, we will tell you everything you need to know, so you can stay updated!
Capital gains tax in Barcelona: how much is paid and how is it calculated?
First of all, you should know that when we talk about capital gains tax, we refer to the profit obtained from a positive difference between the purchase price of a property and the selling price. For example, if your apartment cost you 100,000 euros and you sell it for 150,000 euros, it is estimated that you have made a profit of 50,000 euros and you must pay tax on that profit. Although it is a bit more complex and the rates are not the same throughout Spain, in the case of Barcelona, a tax rate of 30% is applied.
To calculate capital gains tax in Barcelona, the following guide will be very helpful.
This tax is also known as municipal capital gains tax or Tax on the Increase in Value of Urban Land (IIVTNU). It is important not to confuse it with personal income tax (IRPF), as capital gains tax in Barcelona is a municipal tax managed by the City Council, and its amount can vary depending on the cadastral value of the land, the years elapsed, and the calculation method applied. Therefore, if you are wondering how much capital gains tax is paid in Barcelona or how much capital gains tax is paid in Catalonia, you should know that there is no fixed amount: it depends on each transaction.
Calculating capital gains tax in Barcelona: what to consider?
First, it is important to indicate that the following formulas already take into account the changes made in Royal Decree-Law 26/2021, of November 8 approved by the Council of Ministers. The previous methods are no longer valid, so if you sell your home in 2022, you must consider the methods we show you below.
How much is paid in capital gains tax in Barcelona?
If you are looking for a quick answer, in Barcelona the maximum tax rate is 30%, but that does not mean you pay 30% of the selling price. The percentage is applied to the taxable base, which is calculated based on the cadastral value of the land or the actual gain obtained, depending on which method is more favorable.
Therefore, the cost of municipal capital gains tax in Barcelona can range from a few hundred euros to several thousand, depending on the neighborhood, the cadastral value, the years elapsed, and whether it is an apartment, a house, or a commercial property. In any case, it is always advisable to simulate the calculation of municipal capital gains tax Barcelona before signing a sale or an inheritance.
Objective Method
In the objective method, we must calculate the taxable base. To do this, we apply the corresponding multiplication coefficient to the cadastral value of the land between the year the property was purchased and the year it was sold to a third party. The tax rate is also applied to the taxable base. In Barcelona, it is 30%, and municipalities may apply a lower coefficient, but not a higher one.
Real Capital Gains
In this second method, we need to calculate the real capital gain (sale price of the property minus purchase price). Then, we multiply this gain by the percentage of the cadastral value of the land over the real value, to obtain the taxable base. The tax rate is then applied to this base, which in Barcelona is 30%.
Which system is better?
The truth is that it depends on the capital gain obtained and the years that have passed since the purchase and sale of the property. Below we see an example where the real capital gains tax is more advantageous, as it results in savings. However, the ideal is to perform both calculations separately, as both systems are accepted, and one of them may result in paying less capital gains tax in Barcelona.
Example of calculating municipal capital gains tax Barcelona with Real method
To understand it, we can provide a simple example. If we establish a property with a purchase value of 200,000 euros and a sale value of 250,000 euros, the gain will be 50,000 euros. If the percentage of the cadastral value is 50%, the taxable base will be 25,000 euros. It is this figure to which the corresponding tax rate must be applied, which at 30% would result in 7,500 euros.
Who pays it?
The one who receives the benefit from the sale pays it. That is, the seller always pays the capital gains tax. But be careful, because if you are not a tax resident in Spain, the buyer may assume the payment of the tax.
In the case of inheritances, the municipal capital gains tax in Barcelona would be paid by the heirs. Therefore, it is important to highlight that if more than 1 year has passed since the acceptance of the inheritance, you will have to pay the capital gains tax for the increase in value that it had from the time it was inherited until its sale.
In a capital gains tax in Barcelona due to inheritance, the tax base is calculated from the date of death (or from the previous acquisition as applicable), and the general deadline for filing it is 6 months, extendable in some cases. It is important not to confuse this tax with the Inheritance Tax, as they are different taxes: one taxes the inheritance itself and the other taxes the increase in value of urban land.
In the case of a donation, as in the previous cases, the person responsible for paying it is the one who receives the property.
Self-assessment and settlement of municipal capital gains tax in Barcelona
In Barcelona, the tax can be managed through self-assessment or through settlement by the City Council, depending on the case and the specific procedure. In practice, many people refer to this process as the capital gains declaration in Barcelona, as it involves submitting the documentation and communicating the transfer of the property.
In the self-assessment of capital gains in Barcelona, it is the taxpayer who calculates the tax and pays it directly. In contrast, in the settlement, the declaration is submitted and it is the City Council that issues the resolution with the amount to be paid. That is why it is common for doubts to arise such as: how much time does the City Council have to settle the capital gains tax?, especially in inheritances or sales where one wants to close the tax process as soon as possible.
How much time is there to pay it?
The deadline to pay the capital gains tax is 30 business days from the date of the public deed.
If it is an inheritance, a 6-month period is given from the time the person passes away.
A common question is how many years must pass to avoid paying capital gains tax? Currently, the tax is calculated with coefficients that can be applied for a maximum of 20 years. That is, even if more than 20 years have passed since the purchase, the municipal capital gains tax does not continue to increase, but there may still be an obligation to pay if there is an increase in the value of the land.
In case you cannot meet the payment, you could request a payment plan, whose interest by law in 2021 is 3.75%. It is an alternative and is less costly than the APR of a regular loan, which can allow you to manage it better and have more immediate liquidity for another operation.
Can you recover money if you sell at a loss?
There are people who bought during the boom of 2008 and whose house is now worth less than what they paid. If you sell that property at a lower price, the City Council will still require you to pay the municipal capital gains tax, and you will have to pay it, but you can make a claim for its refund.
This is because the Supreme Court ruled in 2018 that it should only be paid when a profit is generated. Therefore, if you have suffered losses from the sale, you can process the refund. To do this, you must make a claim at the City Council. If it is rejected, you can take it to the Economic-Administrative Court. And if it fails again, to the High Court of Justice.
Can the capital gains tax be deducted in the IRPF?
Yes. But several factors must be taken into account. For example, the year of sale and the year of the Income Tax. If, for example, a flat is sold in December 2020 and the capital gains tax is paid in 2021, it must be declared in the IRPF of 2020, because it was the year of transfer of the property. There you can deduct the capital gains tax paid.
If the dates overlap (that the owner has to submit the Income Tax and has not received the notification of the capital gains tax), the affected party can request the rectification of the IRPF declaration. That is, they simply need to wait for the notification of the settlement of the municipal capital gains tax to arrive and then request the rectification of the IRPF.
For this rectification, there is a 4-year period from the last business day to submit the IRPF declaration. Therefore, the rights to this deduction are not lost.
Do you have any doubts about the capital gains calculation in Barcelona? It is a piece of information we recommend considering when selling a property, so you can have an approximation in advance to avoid surprises.
The capital gains tax in Barcelona can represent a significant expense. Therefore, it is advisable to make both calculations before selling and seek advice to avoid overpaying.
Common mistakes when calculating capital gains in Barcelona
One of the most common mistakes when calculating the municipal capital gains tax in Barcelona is thinking that it applies directly to the sale price. In reality, the calculation is based on the cadastral value of the land or on the actual gain, depending on which method is more convenient. It is also common to forget that the municipal capital gains tax is paid even if there is an outstanding mortgage, as the tax does not depend on whether the owner has debt with the bank.
Another frequent mistake is not checking whether the objective method or the real method is more advantageous. In transactions such as a sale of an apartment in Barcelona, an inheritance, or a donation, choosing the right system can lead to significant savings on the capital gains tax in Barcelona.
At Gumper Real Estate Advisors, we calculate your capital gains tax for free in 24h and accompany you throughout the entire sales process.
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