What its bylaw says
Badalona95%
- Land value up to €30,00095%
- Land value up to €45,00050%
- Land value up to €60,00025%
- Who
- Spouse, ascendants and adoptive parents, descendants and adopted children
- Condition
- Main home of both the deceased and the heir (it still counts if the deceased lived in a care home). Only if the land's cadastral value is under €60,000; the percentage falls in bands of that value.
- Keep it 10 years
- If it is sold within 10 years, the relieved amount must be paid within 30 days, with interest.
- How to apply
- With the tax return, attaching the documents that support the relief.
Plusvalía rate 30% · Source: Ordenança fiscal núm. 4 de l'IIVTNU, art. de bonificacions — Ajuntament de Badalona (ordenances fiscals 2023) · read 26 September 2026