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V2722-17 24 October 2017 · SG de Tributos Locales Criterion in force
OTRO · iivtnu

New cadastral value does not affect IIVTNU settlement if the accrual date precedes its effective date

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.

The question raised

Whether a refund of undue payments may be requested for the Tax on the Increase in Value of Urban Land settled in October 2010, given that the Cadastre resolution considers that the new cadastral value has retroactive effects from 02/09/2010, prior to the settlement date.

The DGT's ruling

The accrual of the IIVTNU occurs on the date of the transfer of ownership. To determine the tax base, the value of the land at the time of accrual according to the Real Estate Tax must be used. If the transfer date is prior to the effective date of the cadastral alteration, the new value does not affect the tax assessment.

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