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V0020-26 ·8 January 2026 ·consulta-vinculante Medium impact
Tax

Sale of property after gain-sharing liquidation is subject to IIVTNU

The DGT confirms that the sale of a house and garage in 2025 is subject to the tax on the increase in value of urban land, with the value period starting from the original acquisition by marriage in 2005.

In 6 key points

Lifecycle

2026-01-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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