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V1213-25 ·4 July 2025 ·consulta-vinculante Low impact
Tax

It is possible to break down the total value of an inheritance to determine the acquisition value for IIVTNU

The consultant asks whether the joint valuation of assets in an inheritance prevents applying exemption or reduction of IIVTNU taxable base. The DGT responds that the total value can be broken down using a logical method, such as the proportion of cadastral values.

In 6 key points

Lifecycle

2025-07-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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