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The inquirer asks whether they can claim a refund for the IIVTNU paid in October 2010, given that a new cadastral value has retroactive effect from September 2010. The DGT rules that this is not possible because the transfer of the land (the accrual event) occurred in July 2010, prior to the effective date of the cadastral change.
Cuestión planteada Si puede solicitar la devolución de ingresos indebidos por el Impuesto sobre el Incremento de Valor de los Terrenos de Naturaleza Urbana liquidado en octubre de 2010, ya que la resolución de Catastro considera que el nuevo valor catastral tiene efectos retroactivos desde el 02/09/2010, anterior a la fecha de liquidación.
El devengo del IIVTNU ocurre en la fecha de la transmisión de la propiedad. Para determinar la base imponible, se debe usar el valor del terreno en el momento del devengo según el Impuesto sobre Bienes Inmuebles. Si la fecha de transmisión es anterior a la fecha de efectos de la alteración catastral, el nuevo valor no afecta a la liquidación del impuesto.
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