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V2569-23 ·26 September 2023 ·consulta-vinculante Medium impact
Tax

Usufruct value must be included when calculating the IIVTNU taxable base for the transfer of real rights

A query was raised regarding whether the usufruct percentage should be added when calculating the municipal capital gains tax (IIVTNU). The DGT ruled that the transfer of real rights that limit ownership triggers the taxable event, and its value is determined in accordance with ITP and AJD regulations.

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2023-09-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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