Municipal capital gains tax (plusvalía municipal): how to calculate the iivtnu

The course Municipal capital gains tax (plusvalía municipal): how to calculate the IIVTNU offers specialist training in calculating the Tax on the Increase in Value of Urban Land (Impuesto sobre el Incremento de Valor de los Terrenos de Naturaleza Urbana), updated in line with Royal Decree-Law 26/2021 of 8 November. The training covers the legislative and case-law changes that followed the recent ruling of unconstitutionality and nullity by the Spanish Constitutional Court.

During the course, students will learn to interpret the current regulatory framework, understand how the tax was calculated previously and correctly apply the two new calculation options introduced in the legislation. The syllabus includes detailed analysis of the consolidated text of the Local Finance Act (Ley Reguladora de las Haciendas Locales), the Constitutional Court's information note, and practical examples of tax assessments and appeals.

Aimed at professionals and students in the property sector or in areas related to municipal tax management, this course is delivered by videoconference, enabling flexible learning with direct access to the tutor.

Lasting 3 hours and priced at 95 euros, this training is ideal for anyone who needs to update their knowledge of municipal capital gains tax and ensure the regulations are applied correctly in their professional work.

The main aim of this course is to give students the knowledge they need to understand and apply the IIVTNU calculation in line with current legislation. On completion, students will be able to:

• Interpret Royal Legislative Decree 2/2004 and its subsequent amendments relating to the IIVTNU.
• Analyse the Constitutional Court's information note and its impact on how the tax is applied.
• Correctly apply the two options for calculating the tax under Royal Decree-Law 26/2021.
• Prepare IIVTNU tax assessments using practical examples.
• Draft appeals against incorrect or inappropriate assessments.

Introduction to the tax on the increase in value of urban land

Course presentation and general context of the IIVTNU within the Spanish tax system.

Explanatory diagram of the Spanish tax system

A visual representation to understand where the IIVTNU sits among municipal and state taxes.

Analysis of BOE no. 59 of 9/3/2004 and TRRHL 2/2004: articles 104 to 110 on the IIVTNU

A detailed study of the core legislation governing municipal capital gains tax.

IIVTNU calculation procedures before 26/10/2021

A review of the method used to calculate the tax in the period before the recent legislative changes.

Constitutional Court Information Note no. 99/2021: unconstitutionality of specific articles

Analysis and consequences of the declaration of nullity of certain legal provisions affecting the tax.

Royal Decree-Law 26/2021 of 8 November: amendment of the consolidated TRRHL text

A comprehensive review of the decree that amends the legislation to comply with the Constitutional Court's case law.

How the new municipal capital gains tax works: two calculation options

A practical explanation of the alternatives established for calculating the tax under the new rules.

Practical examples of IIVTNU assessments

Real cases and simulations to apply the calculation formulas correctly and resolve frequent queries.

Examples of appeals against incorrect assessments

A guide to drafting administrative appeals against incorrect assessments and defending taxpayers' rights.

This course prepares you to work in the tax and administrative side of property management, particularly in assessments and appeals relating to municipal capital gains tax.

• Municipal tax management technician
• Property tax adviser
• Administrative officer in local councils
• Property consultant with a tax focus
• Lawyer specialising in municipal tax law

Sectors and companies

• Local public authorities
• Professional firms and tax advisory firms
• Property management and urban planning companies
• Consultancies specialising in tax law