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V0274-22 ·14 February 2022 ·consulta-vinculante Medium impact
Tax

No obligation to pay IIVTNU on inheritance transfers accrued after TC ruling and before legislative reform

A query was raised regarding whether a seller and their heirs are liable for IIVTNU following a sale and a subsequent death. The DGT has determined that, although the taxable event occurred, the unconstitutionality of the tax base precludes payment.

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2022-02-14PublishedPublished 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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