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V1699-23 ·13 June 2023 ·consulta-vinculante Medium impact
Tax

Buyer can prove no value increase in IIVTNU using seller's ISD declared value

The consultant asks how the buyer can prove no value increase in the IIVTNU when the seller is a non-resident and acquired the asset by inheritance without having the ISD. The DGT responds that the buyer, as substitute liable party, may use the value declared in the seller's ISD to prove no increase in value.

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2023-06-13PublishedPublished 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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