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V0248-21 ·12 February 2021 ·consulta-vinculante Medium impact
Tax

Unilaterally determined value in inheritance acceptance is insufficient to prove absence of capital gains

A taxpayer inquired whether they could avoid the IIVTNU (Tax on Increased Value of Urban Land) by claiming that the acquisition value through inheritance and the transfer value were identical. The DGT ruled that the tax accrual occurs on the date of death and that the value assigned unilaterally in the inheritance deed does not constitute valid evidence of the absence of an increase in value.

In 6 key points

How it affects those involved

This ruling clarifies that taxpayers cannot unilaterally set values in inheritance deeds to circumvent the IIVTNU, reinforcing the principle that tax liability is determined by market value at the time of death.

Lifecycle

2021-02-12PublishedPublished 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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