Skip to content
V0406-26 ·26 February 2026 ·consulta-vinculante Medium impact
Tax

Late ISD declaration does not prevent exemption from IIVTNU if no value increase

The consultant asks whether filing the Inheritance and Gifts Tax (ISD) late prevents benefit from exemption from the Urban Land Value Increase Tax (IIVTNU). The DGT responds that exemption applies if the transmission value is below the acquisition value, calculated globally.

In 6 key points

Lifecycle

2026-02-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact