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MEDIUM
FISCAL

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

V2619-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V2619-25
Published
23 Dec 2025

Summary

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

In 6 key points

Lifecycle

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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