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V2619-25 ·23 December 2025 ·consulta-vinculante Medium impact
Tax

Transfer of land classified as urban in the Cadastre is subject to IIVTNU

The DGT states that if the Cadastre classifies land as urban, the transfer is subject to municipal capital gains tax.

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2025-12-23PublishedPublished 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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