Royal Decree-Law 26/2021 approving amendments to the regulation of the tax on the increase in value of urban land in Spain

The Royal Decree-Law modifies the way the taxable amount is determined and gives the taxpayer two possible calculation methods:

November 10, 2021

Royal Decree-Law 26/2021 approving amendments to the regulation of the tax on the increase in value of urban land comes into force on 10 November. The Royal Decree-Law modifies the way the taxable amount is determined and gives the taxpayer two possible calculation methods.

The tax team of Uría Menéndez has prepared this note that explains in detail the implication of the Royal Decree-Law. You can access it in the following link.