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A query was raised regarding whether the adjudication of a father's share following his death constitutes a taxable event for ITP/AJD or if it represents the dissolution of a co-ownership. The DGT ruled that the transfer of property through inheritance is a taxable event for this tax.
Cuestión planteada Si la adjudicación de la cuota del inmueble correspondiente al padre constituye un hecho imponible sujeto al IIVTNU o, por el contrario, no procede su aplicación, al no ser, esta extinción parcial del condominio, un acto traslativo de la propiedad que ya se ostentaba.
El IIVTNU grava el incremento de valor de terrenos urbanos que se produzca como consecuencia de la transmisión de la propiedad por cualquier título, tanto oneroso como lucrativo. La adquisición de la cuota parte de un inmueble por herencia no es una extinción de condominio, sino una transmisión de la propiedad a título lucrativo. Por tanto, ambas transmisiones (la de la madre y la del padre) están sujetas al impuesto.
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