This is a tax that is levied on the increase in the value of the floor at the time of the sale of the property. Until now, it was calculated by multiplying the value of the floor (cadastral value of the floor) on the day of the sale, by the number of years the property had been held by the seller, and multiplied by a coefficient designated by the town hall.
However, this has all changed with the implementation of Royal Decree-Law 26/2001, of 8 November...