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A query was raised regarding whether the taxable base for inheritance tax should be calculated from the date of acquisition of bare ownership or from the consolidation of ownership. The DGT ruled that the period for value increases commences upon the consolidation of ownership following the death of the usufructuary.
Cuestión planteada El consultante plantea si el momento de inicio del cómputo del plazo para establecer el número de años transcurridos a efectos de establecer la base imponible del impuesto como consecuencia del fallecimiento de la causante en 2013, es el momento en que ésta adquirió la nuda propiedad (periodo de generación: 20 años), o se debe considerar como última transmisión la consolidación del dominio acaecida con el fallecimiento de aquella (periodo de generación: 18 años).
El periodo de incremento de valor del terreno se determina entre el momento del devengo y la anterior constitución o transmisión del derecho que se adquiere. El inicio del periodo no puede situarse en la transmisión de la nuda propiedad, ya que esta se extinguió con el fallecimiento del usufructuario. Por tanto, el cómputo debe partir del momento en que la nuda propietaria consolidó el dominio.
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