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The inquirer asks when the tax on the increase in value of urban land (IIVTNU) accrues when accepting an inheritance from deaths that occurred years ago. The DGT rules that the transfer is deemed to have taken place at the moment of the deceased's death.
Question posed The consultant raises the following inquiries in relation to the described facts:
For the purposes of the IIVTNU, the mortis causa transfer is considered to have taken place at the very moment of the decedent's death, with ownership and possession being acquired on that date. Therefore, the accrual of the tax occurs at the time of death and not on the date of the acceptance of the inheritance. The calculation of the statute of limitations for the tax debt is governed by the provisions of the General Tax Law.
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