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V2494-23 ·18 September 2023 ·consulta-vinculante Medium impact
Tax

Acquisition value of the consulting entity used for IIVTNU non-liability or real method

An asset management company has enquired whether, to prove the absence of an increase in land value, it should use its own acquisition value or that of the transferring credit institution. The DGT has ruled that it must use the value stated in its own title of acquisition.

In 6 key points

How it affects those involved

This ruling clarifies that for the purposes of determining the non-liability or applying the real method of the IIVTNU, the relevant acquisition value is that recorded in the consulting entity's own title, rather than the value held by the previous owner.

Lifecycle

2023-09-18PublishedPublished 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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