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A company inquired whether the accrual of the IIVTNU should be based on the date of the change in cadastral ownership following a leasing agreement. The DGT ruled that accrual takes place when ownership is transferred through the deed exercising the purchase option.
Cuestión planteada Si debe considerarse como fecha de devengo del IIVTNU la correspondiente a la aceptación del cambio de titularidad de dominio catastral, es decir, el 05/05/1994. En dicho supuesto, solicita pronunciamiento sobre la prescripción de este impuesto tras la formalización de la escritura de ejercicio de la opción de compra entre la entidad financiera y la sociedad consultante.
El IIVTNU se devenga en la fecha de la transmisión de la propiedad, que en un contrato de arrendamiento financiero es la fecha de otorgamiento de la escritura pública de ejercicio de la opción de compra. La alteración de la titularidad en el Catastro no determina el devengo, ya que el Catastro es un registro administrativo y prevalecen los datos del Registro de la Propiedad. Los pactos privados para trasladar el pago del impuesto al adquirente no afectan a la obligación tributaria frente a la Administración.
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