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V3074-21 ·7 December 2021 ·consulta-vinculante Medium impact
Tax

IIVTNU declaration must be filed, but there is no obligation to pay the tax

The inquirer asks whether, following Constitutional Court ruling 182/2021, they must settle and pay the tax on the increase in value of urban land. The DGT responds that, although the taxable event has occurred and the tax has accrued, the unconstitutionality of the rules regarding the tax base prevents it from being enforceable.

In 6 key points

Lifecycle

2021-12-07PublishedPublished 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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