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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 35 results.
Resolución de 11 de febrero de 2026, de la Dirección General de Seguridad Jurídica y Fe Pública, en el recurso interpuesto contra la nota de calificación extendida por la registradora de la propiedad de Santander n.º 1, por la que se suspende la calificación de una escritura de partición y adjudicación de herencia mientras no se acredite la previa autoliquidación o declaración del Impuesto sobre Sucesiones y Donaciones y del Impuesto sobre el Incremento de Valor de los Terrenos de Naturaleza Urb
BOE-A-2026-12138
Resolución de 26 de enero de 2026, de la Dirección General de Seguridad Jurídica y Fe Pública, en el recurso interpuesto contra la nota de calificación extendida por la registradora de la propiedad de Corralejo, por la que se suspende la calificación de una escritura de disolución y liquidación de una sociedad mientras no se acredite la previa autoliquidación o declaración del Impuesto sobre el Incremento de Valor de los Terrenos de Naturaleza Urbana.
BOE-A-2026-11137
IIVTNU period starts from acquisition by marital property society
V0875-26
Value appreciation period starts from property acquisition date
V0814-26
New construction value has no impact on IIVTNU calculation
V0594-26
No sujeción al IIVTNU en opción de compra de leasing no procede
V0523-26
Consolidation of ownership by extinction of usufruct is not subject to IIVTNU
V0420-26
Late ISD declaration does not prevent exemption from IIVTNU if no value increase
V0406-26
Owners' knots may request base tax determination under article 107.5 of TRLRHL
V0296-26
Sale of property after gain-sharing liquidation is subject to IIVTNU
V0020-26
Renovation costs not included in land acquisition value for IIVTNU
V0977-25
Contributor must request rectification of self-declaration to include urban land value tax in capital gain
V0954-25
IIVTNU period calculation starts from land acquisition date
V0421-25
Acquisition date for calculating value increase shall be the date of effective ownership of the land
V1760-24
Acquisition date for IIVTNU shall be that of the original property in cases of mergers or demergers under special regimes
V1767-24
Acquisition date for calculating value increase shall be the date of ownership by the transferring entity or the previous taxable acquisition
V1765-24
Acquisition date for calculating value increase is the date the transferring entity acquired ownership
V1766-24
Acquisition date for IIVTNU shall be the original ownership date in cases of mergers or demergers
V1759-24
Acquisition value of the consulting entity used for IIVTNU non-liability or real method
V2494-23
Voluntary contributions to equity are included in the acquisition value for company liquidations
V2418-23
The calculation of the increase in value for the IIVTNU must be carried out globally and not in parts
V1909-23
Buyer can prove no value increase in IIVTNU using seller's ISD declared value
V1699-23
No es deducible el impuesto sobre el incremento de valor de terrenos urbanos derivado de la propia herencia
V1336-23
Application of non-taxability or reduced tax base to the creation of a temporary usufruct
V0597-23
Exercise of purchase option in a financial lease may be subject to IIVTNU
V0198-23
V0199-23
IIVTNU is not applicable if the transfer value is lower than the acquisition value according to the title or the value verified by the Administration
V0157-23
Para transmisiones a título lucrativo, el valor de transmisión es el mayor entre el declarado en el ISD y el comprobado por la Administración
V1513-22
La consolidación del pleno dominio por muerte del usufructuario no está sujeta al IIVTNU
V1451-22
Para el IIVTNU, el valor de adquisición del terreno en inmuebles construidos es la parte proporcional del valor del suelo original
V0983-22
No se puede actualizar el valor de adquisición por inflación ni deflactar el de transmisión en el IIVTNU
V0881-22
Agency fees and capital gains tax deductible in IRPF for property sale
V3128-21
Inexistencia de obligación de presentar el modelo 720 tras el traslado de valores del extranjero a España
V2921-17
La obligación de presentar un nuevo modelo 720 depende de si el valor conjunto de los bienes supera en 20.000 euros el valor de la última declaración
V2669-17
Absorption merger of a fully owned company may qualify for special tax regime
V2061-14
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