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V3485-20 ·2 December 2020 ·consulta-vinculante Medium impact
Tax

IBI receipts are insufficient evidence to prove no increase in value for IIVTNU purposes

The inquirer asks whether IBI payment orders from the last 10 years can prove the absence of capital gains in an inheritance. The DGT responds that these receipts only certify the amount paid and the cadastral value, but do not prove the absence of a real increase in value.

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2020-12-02PublishedPublished 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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