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V0157-23 ·6 February 2023 ·consulta-vinculante Medium impact
Tax

IIVTNU is not applicable if the transfer value is lower than the acquisition value according to the title or the value verified by the Administration

A query is made as to whether non-liability for the tax due to the absence of an increase in value is determined using the Cadastre reference value. The DGT responds that the IIVTNU does not use the reference value for this calculation, but rather the value stated in the title or the value verified by the Administration.

In 6 key points

Lifecycle

2023-02-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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