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V0897-24 ·23 April 2024 ·consulta-vinculante Medium impact
Tax

The calculation of the IIVTNU generation period begins upon land acquisition, regardless of its public domain status

A query was raised regarding the start of the IIVTNU generation period for land transitioning from public to private domain, and tax liability in urban compensation processes. The DGT ruled that declassification does not alter the acquisition date for calculating value increases and analysed the taxation of resulting plot allocations.

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2024-04-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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