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The consultant asks whether filing the Inheritance and Gifts Tax (ISD) late prevents benefit from exemption from the Urban Land Value Increase Tax (IIVTNU). The DGT responds that exemption applies if the transmission value is below the acquisition value, calculated globally.
Question posed: It is asked whether the late filing of the Inheritance and Gift Tax prevents the application of the non-liability provision of the Tax on the Increase in Value of Urban Land under Article 104.5 of the TRLRHL.
To determine the non-liability under Article 104.5 of the TRLRHL, the transfer value must be compared with the sum of the acquisition values. If the result of this difference is negative, non-liability applies. The City Council may initiate audit procedures if it considers that the value declared in the ISD does not correspond to the market value on the date of death.
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