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V0407-17 ·15 February 2017 ·consulta-vinculante Medium impact
Tax

IIVTNU accrual occurs at the time of death, not upon acceptance of the inheritance

The inquirer asks when the tax on the increase in value of urban land (IIVTNU) accrues when accepting an inheritance from deaths that occurred years ago. The DGT rules that the transfer is deemed to have taken place at the moment of the deceased's death.

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Lifecycle

2017-02-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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