Skip to content
V0908-24 ·25 April 2024 ·consulta-vinculante Medium impact
Tax

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

A query was raised regarding when the generation period for value increases begins for land transitioning from public to private domain. The DGT ruled that the calculation starts upon acquisition of the property rather than upon declassification, as the latter does not constitute a transfer of ownership.

In 6 key points

Lifecycle

2024-04-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact