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V0596-23 ·13 March 2023 ·consulta-vinculante Medium impact
Tax

The taxable person for the IVTNU is the individual acquiring the land, whether through full allocation or an undivided share

A query was raised regarding who is liable to pay the tax on the increase in value of urban land following an inheritance. The DGT ruled that the taxpayer is the person who acquires the land for no consideration, whether in its entirety or as a proportional share.

In 6 key points

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2023-03-13PublishedPublished 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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