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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 39 results.
Consolidation of ownership by extinction of usufruct is not subject to IIVTNU
V0420-26
Property tax on urban land value rise deemed an inherent acquisition cost
V0231-26
Sale of property after gain-sharing liquidation is subject to IIVTNU
V0020-26
Transfer of land without physical urbanisation works may be exempt from VAT
V2610-24
Acquisition date for calculating value increase is the date the transferring entity acquired ownership
V1766-24
Acquisition date for calculating value increase shall be the date of effective ownership of the land
V1760-24
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 IIVTNU shall be the original ownership date in cases of mergers or demergers
V1759-24
Acquisition date for IIVTNU shall be that of the original property in cases of mergers or demergers under special regimes
V1767-24
Accrual of tax on the increase in value of urban land occurs on the date of death
V1413-24
The generation period for IIVTNU begins from the date of land acquisition, regardless of its declassification
V0903-24
Voluntary contributions to equity are included in the acquisition value for company liquidations
V2418-23
Transfer of buildable land may be VAT exempt if urbanisation works have not commenced
V2020-23
Tax on the increase in value of urban land arising from the inheritance itself is not deductible
V1336-23
The taxable person for the IVTNU is the individual acquiring the land, whether through full allocation or an undivided share
V0596-23
Economic compensation for excess allocation in the dissolution of joint ownership is subject to VAT
V2401-22
Income tax and VAT on land transfers depend on economic activity and land status
V2300-22
Consolidation of full ownership upon death of the usufructuary is not subject to the IVTNU
V1451-22
Sale of a plot subject to VAT if it is land under development or a building plot
V1402-22
The supply of land may be exempt from VAT if material urbanization works have not commenced
V0988-22
Agency fees and capital gains tax deductible in IRPF for property sale
V3128-21
IIVTNU declaration must be filed, but there is no obligation to pay the tax
V3074-21
The period for calculating land value increase is not interrupted by the termination of co-ownership
V2077-21
Transfer of land used for business activities may be subject to VAT and allow for input tax deduction
V1529-21
Contributing land to a company may trigger capital gains for Personal Income Tax
V2133-20
Accrual of the IIVTNU in mortis causa donations occurs on the date of the donor's death
V1356-20
Sale of urbanised plots subject to VAT if the seller acts as a businessperson or professional
V1079-20
Sale of urban land (building plot) subject to 21% VAT and ineligible for non-buildable land exemption
V0029-20
For IIVTNU, only the cadastral value of the land should be used, excluding that of the building
V0500-19
IIVTNU and mortgage cancellation costs may be deducted from capital gains on property sales
V1985-18
No income imputation for unbuilt land in urban plots not used for economic activity
V2562-17
Exchanging two primary residences triggers ITP, IIVTNU and IRPF liabilities
V1742-17
Tax on the increase in value of urban land is incurred upon acquisition of property through inheritance
V1537-17
IIVTNU accrual occurs at the time of death, not upon acceptance of the inheritance
V0407-17
Expropriation of land with reserved development rights triggers Capital Gains Tax and potential VAT, Stamp Duty, and Property Transfer Tax liabilities
V4133-16
Withholding tax on land leases depends on urban planning status and VAT on usage
V2081-16
The IIVTNU is not accrued until the suspensive condition of a transfer is met
V3387-15
No income imputation for unbuilt land on urban plots not used for economic activity
V2265-14
Absorption merger of a fully owned company may qualify for special tax regime
V2061-14
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