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The consultant asks whether the value of a new construction declaration can be used as the land acquisition value for IIVTNU. The DGT responds that the tax only applies to the increase in land value and is not affected by the value of the construction.
Question posed: The possibility of using the declared value of new construction as equivalent to the acquisition value of the land for the purposes of the Tax on the Increase in Value of Urban Land is raised.
The IIVTNU taxes the increase in value of urban land, without taking into account the existing construction. To establish the non-existence of an increase in value, the acquisition value of the land shall be that stated in the title of acquisition, unless the value verified by the Administration is higher. In gratuitous transfers, the higher of the value declared in the Inheritance and Gift Tax or the value verified by the Administration shall be taken. The value of the new construction has no impact on the tax because it only taxes the land.
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