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V1983-21 ·23 June 2021 ·consulta-vinculante Medium impact
Tax

IIVTNU is assessed on land cadastral value, unless no capital gain is proven

The inquirer asks whether, in a judicial auction, the IIVTNU should be calculated based on the actual transaction value instead of the cadastral value. The DGT rules that the tax base is the cadastral value according to the TRLRHL, although the taxpayer may prove the absence of a value increase to avoid the tax.

In 6 key points

How it affects those involved

The ruling clarifies that the cadastral value remains the standard tax base for the IIVTNU even in judicial auctions, placing the burden of proof on the taxpayer to demonstrate a lack of capital gain.

Lifecycle

2021-06-23PublishedPublished 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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