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V0920-24 ·25 April 2024 ·consulta-vinculante Medium impact
Tax

The calculation of the IIVTNU generation period begins with land acquisition, regardless of dedication or de-dedication dates

A query was raised regarding when the generation period for the IIVTNU begins for land transitioning from public to private domain, and how the allocation of plots following urban development is taxed. The DGT ruled that the generation period is calculated from the original acquisition of the land and that the allocation of plots through development rights is indeed subject to the tax.

In 6 key points

Lifecycle

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

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