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V0594-26 ·13 March 2026 ·consulta-vinculante Medium impact
Tax

New construction value has no impact on IIVTNU calculation

The consultant asks whether the value of a new construction declaration can be used as the land acquisition value for IIVTNU. The DGT responds that the tax only applies to the increase in land value and is not affected by the value of the construction.

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2026-03-13PublishedPublished 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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