Skip to content
V3111-23 ·29 November 2023 ·consulta-vinculante Medium impact
Tax

No refund of fees or regularisation of IIVTNU tax relief for self-assessments prior to STC 182/2021

An heir enquired whether they were required to pay the amount corresponding to a 95% tax relief applied in their IIVTNU self-assessment, or if that amount was exempt. The DGT ruled that self-assessments completed before the Constitutional Court ruling constitute consolidated situations and cannot be revised.

In 6 key points

Lifecycle

2023-11-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact