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The consultant asks whether the IIVTNU liquidation should consider the date of partial property acquisition or a different criterion after a divorce settlement. Hacienda responds that property division during marital assets liquidation is tax-exempt and does not interrupt the IIVTNU generation period.
Cuestión planteada Se plantea si para liquidar el IIVTNU debe determinar la base imponible considerando que adquirió el 50 por ciento del piso y de las dos plazas de garaje en el año 2002 y el otro 50 por ciento en el año 2006, o si debe seguir un criterio diferente.
La adjudicación de la propiedad por disolución y liquidación de la sociedad de gananciales no produce sujeción al IIVTNU, por lo que no se devenga el impuesto ni se interrumpe el periodo de generación del incremento de valor. Se considera que cada cónyuge es propietario de los bienes adjudicados desde la fecha en que la sociedad de gananciales los adquirió. Por tanto, el periodo de generación para una futura transmisión será el comprendido entre la fecha de la transmisión actual y la fecha de la anterior transmisión sujeta al impuesto, que en este caso es la fecha de adquisición por la sociedad de gananciales.
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