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V3074-21 7 December 2021 · SG de Tributos Locales Criterion in force
OTRO · iivtnu

IIVTNU declaration must be filed, but there is no obligation to pay the tax

The inquirer asks whether, following Constitutional Court ruling 182/2021, they must settle and pay the tax on the increase in value of urban land. The DGT responds that, although the taxable event has occurred and the tax has accrued, the unconstitutionality of the rules regarding the tax base prevents it from being enforceable.

The question raised

Question raised: Whether, following the Constitutional Court ruling 182/2021, occurring on the same date as the transfer, the taxpayer must submit the assessment and payment of the Tax on the Increase in Value of Urban Land, or conversely, is not obliged to pay the tax.

The DGT's ruling

The transfer of urban real estate triggers the accrual of the IIVTNU, with the transferor being the taxpayer. However, the Constitutional Court ruling 182/2021 declares the unconstitutionality of the articles regulating the tax base, which creates a regulatory vacuum that prevents the assessment and enforceability of the tax. Therefore, the taxpayer is obliged to file the tax return, but not to pay the tax until the regulations are adapted.

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