Presentation of self-assessments of tax on the increase in urban land values


The payment of the tax increase in the value of urban land (surplus) as a result of the transfer of a property (apartment, house, parking, local storage ...).

The increased value of the land occurs since it acquired the property until it is transmitted.

To begin the process electronically click here

Who can make this request?

The taxpayer or his representative. The representative should always be the taxpayer.

In the case of donations the taxpayer is the acquirer. In the case of purchases, the taxpayer is the transmitter or seller.

In the case of a purchase, if the transmitter or seller is an individual not resident in Spain, the buyer is obliged to pay.

Price and payment method

30 working days from the date of transfer or donation, 6 months inheritance. Unable to generate the self or the payment in the bank after this date.


  • Online at this website
  • In person at the Tax Section of the council, 1st floor of the court building, entrance pl. Santa Eulalia 9
20 of March, 2018

Presencial In person

Ajuntament de Palma
Square de Santa Eulālia 9. 07001 Palma (Illes Balears)
Telephone: 010 / 971225900 / 630308226
Email: ajuntament@palma.cat