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The DGT confirms that the transmission value for applying articles 104.5 or 107.5 of the TRLRHL after purchasing a property in a judicial auction is the amount set out in the decree of adjudication issued by the Administration's Justice Officer.
Cuestión planteada Se plantea cual es el valor de transmisión a efectos de la aplicación del artículo 104.5 o del artículo 107.5 del TRLRHL
El IIVTNU se devenga en la fecha de la transmisión de la propiedad. En el caso de subastas judiciales, la transmisión se produce cuando se dicta el testimonio del decreto de adjudicación. Para constatar la inexistencia de incremento de valor, el valor de transmisión será el que conste en dicho decreto de adjudicación. Este valor se comparará con el valor comprobado por la Administración, aplicándose el mayor de ambos.
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