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V3387-15 ·3 November 2015 ·consulta-vinculante Medium impact
Tax

The IIVTNU is not accrued until the suspensive condition of a transfer is met

A query is made regarding when the tax on the increase in value of urban land must be settled in an inheritance subject to a suspensive condition. The DGT responds that the tax is not accrued as long as the condition is not met.

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2015-11-03PublishedPublished 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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