NAVARRA: New maximum coefficients for municipal capital gains tax
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The maximum coefficients of the tax have been updated.
To determine the taxable base of the capital gains to be paid by those who sell a property, inherit it, or receive it as a donation, the cadastral value of the land at the time of accrual must be multiplied by the coefficients approved by the City Councils. These coefficients cannot exceed certain maximum coefficients:
Who establishes these maximum coefficients?
The Foral Treasury.
When and how are they updated?
Annually, based on the evolution of the real estate market. Thus, in Navarra, the maximum coefficients for 2026 have already been published.
However, remember...
If you can prove that the actual capital gain is lower than the one resulting from this objective method, you will be able to apply that actual capital gain as the taxable base.
Our professionals will assist you in calculating your capital gain so you don't overpay.
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