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V1909-23 ·4 July 2023 ·consulta-vinculante Medium impact
Tax

The calculation of the increase in value for the IIVTNU must be carried out globally and not in parts

A taxpayer asks whether it is possible to generate a payment order only for the portion of the property that has experienced an increase in value. The DGT responds that the transfer of urban land is a single taxable event that requires a single settlement.

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2023-07-04PublishedPublished 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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