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V0063-23 18 January 2023 · SG de Tributos Locales Criterion in force
OTRO · iivtnu

IIVTNU cannot be settled for transfers prior to 26/10/2021, but the obligation to file remains

A query was raised regarding whether an obligation to settle the IIVTNU (Inheritance and Gift Tax) exists following a death in 2019, in light of the Constitutional Court ruling 182/2021. The DGT responds that neither payment nor settlement of the tax can be demanded for taxable events occurring before the ruling; however, the formal obligation to submit the tax return persists.

The question raised

Obligation to settle and pay the Tax on the Increase in Value of Urban Land, taking into account the Constitutional Court ruling 182/2021.

The DGT's ruling

Taxable events accrued before 26 October 2021 that have not been settled or self-assessed cannot be subject to assessment, verification, or collection due to the regulatory vacuum regarding the tax base. Notwithstanding, the taxpayer maintains the formal obligation to file the corresponding tax return. The new regulations of Royal Decree-Law 26/2021 only apply to events accrued from its entry into force on 10 November 2021.

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