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V1537-17 ·15 June 2017 ·consulta-vinculante Medium impact
Tax

Tax on the increase in value of urban land is incurred upon acquisition of property through inheritance

A taxpayer has enquired whether they must pay the tax on the increase in value of urban land for a property with uncertain ownership. The DGT states that determining ownership is a civil matter and that, if the property were owned by the taxpayer through inheritance, they would be the taxable person for this tax.

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2017-06-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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