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V0924-24 ·25 April 2024 ·consulta-vinculante Medium impact
Tax

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

A query was raised regarding when the generation period for the IIVTNU begins for land transitioning from public to private domain. The DGT ruled that the calculation starts upon acquisition of the property, making the dates of dedication or declassification irrelevant.

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

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