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V0421-25 ·20 March 2025 ·consulta-vinculante Medium impact
Tax

IIVTNU period calculation starts from land acquisition date

A taxpayer asks which date to use to calculate the value increase of land that changed from rural to urban. The DGT states that the calculation period begins from inheritance acquisition, with a maximum of twenty years for the taxable base.

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2025-03-20PublishedPublished 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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