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The applicant asks which value should be used to settle the IIVTNU after being awarded 100% of a property following the liquidation of community property. The DGT responds that, although the award itself is not subject to the tax, the period for calculating value increase for any subsequent sale is counted from the spouses' original acquisition.
Cuestión planteada El valor a reflejar en la nueva liquidación del IIVTNU (por la venta) ¿es el que ya reflejó en fecha 10/04/2019? O, por el contrario, ¿el valor que tenía cuando el matrimonio adquirió la vivienda conjuntamente?
La adjudicación de bienes por liquidación de la sociedad de gananciales no está sujeta al IIVTNU según el artículo 104.3 del TRLRHL. No obstante, en una transmisión posterior, el periodo de puesta de manifiesto del incremento de valor será el comprendido entre la fecha de la adquisición original por los cónyuges y la fecha de la nueva transmisión. El valor del terreno para la base imponible será el que tenga a efectos del IBI en la fecha del devengo de la transmisión.
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