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The consultant asks whether filing the Inheritance and Gifts Tax (ISD) late prevents benefit from exemption from the Urban Land Value Increase Tax (IIVTNU). The DGT responds that exemption applies if the transmission value is below the acquisition value, calculated globally.
Cuestión planteada Se plantea si la declaración extemporánea del Impuesto sobre Sucesiones y Donaciones impide la aplicación del supuesto de no sujeción del Impuesto sobre el Incremento de Valor de los Terrenos de Naturaleza Urbana del artículo 104.5 del TRLRHL.
Para determinar la no sujeción del artículo 104.5 del TRLRHL, se debe comparar el valor de transmisión con la suma de los valores de adquisición. Si el resultado de esta diferencia es negativo, se aplica la no sujeción. El Ayuntamiento puede iniciar procedimientos de comprobación si considera que el valor declarado en el ISD no corresponde al valor de mercado de la fecha del fallecimiento.
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