In lucrative title operations (A titulo lucrativo in Spanish), the individual or the company, in inheritances, communities of property and also entities with no legal personality, that constitute an economic unit or a separate patrimony subject to taxation, then the taxpayer would be who acquires the land or in whose favour the real right in question is constituted or transferred.
For example, in inheritances, the taxpayer is the heir.

In onerous title operations (A titulo oneroso in Spanish), the individual or the company, in inheritances, communities of property and also entities with no legal personality, that constitute an economic unit or a separate patrimony subject to taxation, which transmits the land, or which constitutes or transmits the real right in question.

For example, in the purchase and sale of immovable property, the taxable person is the seller.
However, there is an exceptional case for point b) when the taxable person is an individual person not resident in Spain. In this case, the purchaser of the land or in whose favour the real right in question is constituted or transmitted is considered a substitute.

Taxable Fact

The taxable base of this tax consists of the increase in the value of the land, shown at the time of accrual and experienced over a maximum period of 20 years. In other words, if the owner has owned urban land for 30 years, it would only be paid for a maximum of 20 years.
The main reference value for determining the tax is the cadastral value of the land. This is normally reflected in the annual receipt of I.B.I. Tax (Council Tax).
Do not hesitate to contact our Law Firm in Marbella if you have any questions regarding to the Municipal Gain Tax in Marbella and Andalusian, and stamp duty or at the time of buying a property, our team of expert Lawyers in Marbella will be happy to advise you and carry out all the relevant procedures of the purchase.