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A query was raised regarding whether the tax liability for the Tax on the Increase in the Value of Urban Land (municipal capital gains tax) generated by the acquisition of real estate due to death is deductible for Inheritance Tax purposes. The DGT ruled that it is not, as it constitutes a debt of the heir rather than the deceased.
Cuestión planteada Ley 29/1987 art. 13 y 14. RISD RD 1629/1991 art. 32 y 33
En el Impuesto sobre Sucesiones y Donaciones solo son deducibles las deudas contraídas por el causante y los gastos previstos en la ley. La cuota del Impuesto sobre el Incremento del Valor de los Terrenos de Naturaleza Urbana correspondiente a la adquisición por causa de muerte es una deuda del sucesor (heredero o legatario) y no del causante. Por tanto, no es deducible en el Impuesto sobre Sucesiones. Solo sería deducible si se tratara de una deuda del causante que ya hubiera dejado pendiente de pago.
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