Foreign tax credit relief

I am trying to ascertain whether the Spanish land tax called Pluvalia (charged on increases in realised property values) and paid to local municipal authorities can be offset by a UK resident against UK capital gains tax liabilities.

Hi ranald1947,

No this cannot be offset against any UK gain.
This is a social tax paid in Spain and is only applicable as the value has increased and has not actually contributed to the increase by way of improving it.
You can claim foreign tax credit relief for any income/capital gains tax paid in Spain.

Thank you.