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V2619-25 23 December 2025 · SG de Tributos Locales Criterion in force
OTRO · iivtnu

Transfer of land classified as urban in the Cadastre is subject to IIVTNU

The DGT states that if the Cadastre classifies land as urban, the transfer is subject to municipal capital gains tax.

The question raised

It is asked whether the transfer of the land should be considered subject to the Tax on the Increase in Value of Urban Land.

The DGT's ruling

The IIVTNU does not tax land considered rural for IBI purposes. If the land is classified in the Cadastre as urban, it meets the condition of being urban for the IBI and, therefore, its transfer is subject to the tax. The competence to determine the nature of the land lies with the Real Estate Cadastre.

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