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V0821-20 13 April 2020 · SG de Tributos Locales Criterion in force
OTRO · iivtnu

IIVTNU relief must be requested alongside the tax return or self-assessment, subject to local tax ordinances

The inquirer asks how and when to apply for relief regarding the transfer of land within the IIVTNU (Non-Urban Land Tax). The DGT rules that the application must be submitted when filing the tax return or self-assessment, and the specific procedure will depend on the provisions of the municipal tax ordinance.

The question raised

Deadline for requesting the tax relief. Whether it must be done in the declaration or self-assessment document or in a separate writing.

The DGT's ruling

The taxpayer must request the application of the tax relief provided in Article 108.4 of the TRLRHL when submitting the corresponding assessment or self-assessment. The specific method of request, whether it must be within the same document or in a separate one, is determined by the tax ordinance regulating the tax. If the tax relief is denied, the interested party may challenge the resolution through the prescribed means of appeal.

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