How to pay less Capital Gains Tax to Seville City Council
Following the Constitutional Court's ruling, taxpayers are no longer obliged to pay blindly based on the Cadastral Value. There are now two calculation methods and We have the right to choose the cheapest..
Method AObjective estimate (Coefficients)
A coefficient approved by Seville City Council is applied to the cadastral value of the land, according to the years of ownership.
When is it convenient? It was purchased many years ago and has had a very large capital gain.
Method BActual Estimation (Value Difference)
We calculate the real difference between the purchase and sale price, applying the tax rate to that gain.
When is it convenient? If the profit has been small or the market in your area has been stagnant.
Non-existence of increase Selling at a Loss
If you sell for less money than you bought it for (adjusted for inflation), The taxable event has not occurred.
In this case, the fee to pay is 0€. However, the Seville City Council requires precise technical and documentary accreditation to avoid issuing the settlement.
Appeal against the value Cadastral reference
The Reference Value It is the minimum taxable base on which you will be taxed for Property Transfer Tax (if purchasing) or Inheritance Tax (if inheriting), regardless of whether the actual price of the transaction is lower.
Strategy challenge
This value is calculated using generic algorithms that do not visit your home. If your property is worth less because it requires a full renovation, has rent-controlled tenants, or structural issues, You are overpaying taxes.
We are challenging this value by Contradictory Expert Appraisal and documentary evidence of the state of conservation, requesting the rectification of the self-assessment and the refund of undue payments.
Success stories Property Taxation
«Fire sale (Property Bubble)
- Situation The client bought a commercial property in Seville in 2007 (peak of the bubble) and sold it in 2025. The Town Hall issued a capital gains tax of €6,000 based on the cadastral value.
- Strategy We accredited the actual patrimonial loss through deeds and retrospective valuation.
- Result: Total cancellation of the settlement. Savings: 6.000€.
«Apartment for renovation (Reference Value)
- Situation Heirs receive a derelict flat. The Cadastre assigns it a Reference Value of €200,000 (as if it were new).
- Strategy Appeal against the Reference Value, submitting a notarised photographic report and a rehabilitation works budget.
- Result: Reduction of the tax base to €120,000. Inheritance Tax Saving: 7.000€ approx.
«Municipal miscalculation»
- Situation The Town Hall mistakenly applied the maximum coefficient (0.45) to the calculation of the years of generation of the increase.
- Strategy Resource for Appeal demonstrating the correct period of tenure (14 years).
- Result: Correction of the settlement and refund of the overcharge.
Table: What taxes do I pay When selling in 2026?
Selling a property triggers a chain of tax obligations with different authorities. Knowing them avoids unpleasant surprises and surcharges.
| Tax | The party required to pay (who pays) | When is payment due | Possible Savings FA Lawyers |
|---|---|---|---|
| Town Planning Gain (I knew I'd never understand) | Seller (or Heir). | 30 days (Sales) / 6 months (Inheritances). | Choose «Actual» method or recognise losses. |
| IRPF (Gain) State Hacienda | Salesperson. | In the following year's tax return. | Exemption for reinvestment or over 65s. |
| IBI (Contribution) Town Hall | Owner as of 1st January. | Annual (According to fiscal calendar). | Exact pro-rata between buyer/seller. |
