Back to index
V0157-23 6 February 2023 · SG de Tributos Locales Criterion in force
OTRO · incremento de valor

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

A query is made as to whether non-liability for the tax due to the absence of an increase in value is determined using the Cadastre reference value. The DGT responds that the IIVTNU does not use the reference value for this calculation, but rather the value stated in the title or the value verified by the Administration.

The question raised

Question posed: Whether, given that the reference value is the minimum taxation base in the Transfer Tax and Stamp Duty and in the Inheritance and Gift Tax, non-liability to the Tax on the Increase in Value of Urban Land occurs due to the absence of an increase in value.

The DGT's ruling

To establish the absence of an increase in value (non-liability), the transfer value and the acquisition value must be compared by taking the higher of the values stated in the title or those verified by the Administration. Unlike the ISD or the ITPyAJD, the IIVTNU regulations do not establish the Cadastre reference value as the transfer value. If the transfer value determined by these rules is lower than the acquisition value, non-liability applies.

Email
Contact