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The inquirer asks whether the right to settle tax on a property transfer via a private contract in 1997 has expired. The DGT explains that a transfer requires both title and mode (delivery), and that the accrual date and the start of the limitation period depend on when said delivery occurred or when the contract was formalised into a public deed.
Cuestión planteada Si está prescrito el derecho a liquidar el Impuesto sobre el Incremento de Valor de los Terrenos de Naturaleza Urbana correspondiente a la transmisión del 50% de la propiedad realizada por el contrato privado de 01/03/1997.
La transmisión de la propiedad para el IIVTNU ocurre cuando se pone el bien en poder y posesión del adquirente. En contratos privados, si no se prueba la entrega real, esta se entiende producida con la escritura pública. El plazo de prescripción de cuatro años comienza el día siguiente a la finalización del plazo para presentar la declaración. Si se prueba la entrega en el contrato privado, su fecha frente a terceros puede depender de hechos como el fallecimiento de los firmantes.
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