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A query was raised regarding whether the accrual of the IIVTNU (tax on the increase in value of urban land) following the transfer of urban land due to death occurs at the time of the deceased's passing or upon acceptance of the inheritance. The DGT ruled that the accrual takes place on the date of death.
Cuestión planteada ¿Cuándo se produce el devengo del impuesto, en el momento del fallecimiento o cuando se acepta la herencia?
El impuesto se devenga en la fecha de la transmisión de la propiedad. Ante la falta de definición de dicha fecha en la normativa local, se aplica supletoriamente el Código Civil. Según este, la posesión y los derechos de sucesión se transmiten desde el momento de la muerte, por lo que el devengo ocurre en la fecha del fallecimiento y no en la de aceptación de la herencia.
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