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V1413-24 ·13 June 2024 ·consulta-vinculante Medium impact
Tax

Accrual of tax on the increase in value of urban land occurs on the date of death

A query was raised regarding whether the accrual of the IIVTNU (tax on the increase in value of urban land) following the transfer of urban land due to death occurs at the time of the deceased's passing or upon acceptance of the inheritance. The DGT ruled that the accrual takes place on the date of death.

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2024-06-13PublishedPublished 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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