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V4098-16 ·26 September 2016 ·consulta-vinculante Medium impact
Tax

Inheritance of a property constitutes the taxable event for the tax on the increase in value of urban land

The applicant asks whether inheriting a property from their mother (who in turn inherited it from their father) triggers the IIVTNU. The DGT responds that any transfer of title, including gratuitous transfers such as inheritance, constitutes the taxable event.

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2016-09-26PublishedPublished 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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