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V3485-20 2 December 2020 · SG de Tributos Locales Criterion in force
OTRO · iivtnu

IBI receipts are insufficient evidence to prove no increase in value for IIVTNU purposes

The inquirer asks whether IBI payment orders from the last 10 years can prove the absence of capital gains in an inheritance. The DGT responds that these receipts only certify the amount paid and the cadastral value, but do not prove the absence of a real increase in value.

The question raised

In inheritance cases, can the payment orders corresponding to the last 10 years of the Property Tax (IBI), issued by each municipality for each property, constitute a means of evidence to indicate the absence of an increase in value thereof?

The DGT's ruling

The taxpayer may prove the non-existence of capital gains through any means admitted by law. However, Property Tax (IBI) receipts only prove the amount paid, the cadastral reference, and the cadastral value. They are not considered means of evidence to certify that no real increase in value has been generated from the time of acquisition until the time of transfer.

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