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The applicant asks whether the calculation of value increase for the IIVTNU should start from the usucaption judgment or from the beginning of possession. The DGT rules that usucaption is an original acquisition without a transfer; therefore, it does not trigger the tax, and the 20-year calculation period shall be applied as a maximum.
Question posed In relation to the sale of the real estate, and for the purposes of determining the period of generation of the increase in value of the land for the payment of the IIVTNU, what is the day on which said period begins, whether it is 20/11/2017 (the date of the judgment by which the real estate was acquired by usucaption) or, conversely, whether one must go back 30 years to when the applicants began to possess the asset.
Usucaption is an original mode of acquisition and not a transfer, and therefore is not subject to the IIVTNU. Since no tax accrual occurs due to usucaption, the calculation of the period of generation of the increase in value is not interrupted. In the future disposal, the period of generation shall be the maximum of 20 years established in the TRLRHL.
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