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A taxpayer inquired whether they could avoid the IIVTNU (Tax on Increased Value of Urban Land) by claiming that the acquisition value through inheritance and the transfer value were identical. The DGT ruled that the tax accrual occurs on the date of death and that the value assigned unilaterally in the inheritance deed does not constitute valid evidence of the absence of an increase in value.
Cuestión planteada Efectos sobre la tributación en el Impuesto sobre el Incremento de Valor de los Terrenos de Naturaleza Urbana en el caso de que no se haya producido incremento de valor por coincidencia entre los valores de transmisión y adquisición del bien inmueble. Aplicación de las STC 59/2017 y 126/2019.
El devengo del IIVTNU en transmisiones por causa de muerte se produce en la fecha del fallecimiento del causante. Para acreditar la inexistencia de plusvalía, el sujeto pasivo debe aportar pruebas de que el valor de mercado en la fecha de adquisición y transmisión es el mismo. El valor atribuido unilateralmente en la escritura de aceptación de herencia no constituye un sólido principio de prueba de la inexistencia de incremento de valor, ya que no refleja el valor de mercado de la fecha del fallecimiento.
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