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V1909-23 4 July 2023 · SG de Tributos Locales Criterion in force
OTRO · iivtnu

The calculation of the increase in value for the IIVTNU must be carried out globally and not in parts

A taxpayer asks whether it is possible to generate a payment order only for the portion of the property that has experienced an increase in value. The DGT responds that the transfer of urban land is a single taxable event that requires a single settlement.

The question raised

Given two acquisition dates for the same property, one for each half, and no increase in value in one of those halves (the one acquired through inheritance from the spouse), whether there is the possibility of generating a single payment order for the half that must be settled, allowing for the choice of the most beneficial calculation method for the taxpayer. And that it is not necessary to generate a payment order for the 50% of the property in which no increase in value exists, as the tax cannot be settled for that half.

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