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V0500-19 ·8 March 2019 ·consulta-vinculante Medium impact
Tax

For IIVTNU, only the cadastral value of the land should be used, excluding that of the building

A query was raised regarding whether the taxable base for the tax on the increase in value of urban land should be calculated using the cadastral value of the soil, the building, or the total amount. The DGT rules that only the value of the land should be taken into account.

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2019-03-08PublishedPublished 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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