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The applicant inquired whether allocating 100% of a property to the surviving spouse following the liquidation of the community property regime triggers the IIVTNU tax. The DGT ruled that if the allocation is made in settlement of the spouse's half-share of the community property, it is not subject to the tax.
Cuestión planteada Si en la liquidación de la sociedad de gananciales se atribuye el 100 por 100 de la vivienda al cónyuge supérstite, este hecho imponible estaría sujeto al Impuesto sobre el Incremento de Valor de los Terrenos de Naturaleza Urbana.
La adjudicación de bienes al cónyuge superviviente como pago de su mitad de gananciales no está sujeta al IIVTNU según el artículo 104.3 del TRLRHL. No obstante, si el cónyuge o heredero adquiere la propiedad por herencia del causante, sí se producirá la sujeción al impuesto. Para futuras transmisiones, el periodo de generación del incremento de valor empezará desde la fecha en que ambos cónyuges adquirieron los inmuebles.
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