Our English translation; the official pages and forms are in Spanish.
- Cost
- It depends on the cadastral land value and the years since the purchase. Late filing: 1 % surcharge plus 1 % for each full month of delay; after 12 months, 15 % plus late-payment interest.
- Time limit
- Thirty working days from the deed for sales and donations; six months from the death for inheritances, extendable to one year if requested beforehand
What you need
- Simple copy of the deed of transfer (sale, donation or inheritance)
- Previous title deed, if it is not mentioned in the new deed
- For inheritances without a deed: heirs' DNI, death certificate, certificate of last wills, will or declaration of heirs, and the Inheritance Tax self-assessment
- If you ask for the direct calculation method or claim there was no gain: the previous acquisition title and, if it was free of charge, the Inheritance and Gift Tax self-assessment
Step by step, online
- 1Get an estimate without a certificate with the Sede simulator (you need the cadastral reference and the fixed number on the IBI bill)
- 2With a digital certificate or Cl@ve, file the self-assessment on the Sede Electrónica (inter vivos or mortis causa)
- 3Pay the payment document at a partner bank: the date that counts is the payment date
Step by step, in person
- 1Book a plusvalía appointment at citaprevia.malaga.eu (also required for people over 65)
- 2At GESTRISAM they help you choose the most favourable method and prepare the forms to pay
Plusvalía. Self-assessment for inter vivos transfers (Sede Electrónica)Book an appointmentor call 951 92 60 10 / 010
Where
GESTRISAM, Tabacalera building (Plusvalía office)
Avenida Sor Teresa Prat, 17, 29003 Málaga
When the main home is inherited by children, spouse or parents there is a reduction (25 % to 95 % depending on cadastral value) if they lived with the deceased for the previous two years and keep the home for two years.