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V0903-24 ·23 April 2024 ·consulta-vinculante Medium impact
Tax

The generation period for IIVTNU begins from the date of land acquisition, regardless of its declassification

A query was raised regarding when the period for the tax on the increase in value of urban land (IIVTNU) begins when land transitions from public domain to patrimonial assets. The DGT ruled that the calculation starts from the date of property acquisition, making the dates of allocation or declassification irrelevant.

In 6 key points

Lifecycle

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

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