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V1356-20 ·12 May 2020 ·consulta-vinculante Medium impact
Tax

Accrual of the IIVTNU in mortis causa donations occurs on the date of the donor's death

A query was raised regarding whether the accrual of the tax on the increase in value of urban land occurs upon the execution of the mortis causa donation deed or upon the death of the donor. The DGT responds that, as it is a testamentary disposition, the accrual occurs on the date of death.

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2020-05-12PublishedPublished 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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