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V0678-19 ·27 March 2019 ·consulta-vinculante Medium impact
Tax

The discount applicable is that in force on the date of death, not the new ordinance

The inquirer asks whether a 40% or 95% discount should be applied to the IIVTNU following a change in the local ordinance. The Treasury responds that the regulations in force at the time the tax liability arises—the date of death—must be applied.

In 6 key points

Lifecycle

2019-03-27PublishedPublished 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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