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V0718-24 ·16 April 2024 ·consulta-vinculante Medium impact
Tax

Refund of IIVTNU requires correction of capital gains from sale; interest taxed as general income

A taxpayer received a refund of the IIVTNU (Non-Transferable Property Tax) related to an inheritance, along with late payment interest, following the sale of the property years earlier. The DGT clarifies that the capital loss from the original sale must be rectified and that the late payment interest is subject to taxation as general income.

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2024-04-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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