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V0063-23 ·18 January 2023 ·consulta-vinculante Medium impact
Tax

IIVTNU cannot be settled for transfers prior to 26/10/2021, but the obligation to file remains

A query was raised regarding whether an obligation to settle the IIVTNU (Inheritance and Gift Tax) exists following a death in 2019, in light of the Constitutional Court ruling 182/2021. The DGT responds that neither payment nor settlement of the tax can be demanded for taxable events occurring before the ruling; however, the formal obligation to submit the tax return persists.

In 6 key points

Lifecycle

2023-01-18PublishedPublished 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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