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The consultant asks how the buyer can prove no value increase in the IIVTNU when the seller is a non-resident and acquired the asset by inheritance without having the ISD. The DGT responds that the buyer, as substitute liable party, may use the value declared in the seller's ISD to prove no increase in value.
Question posed: In cases of transfers via sale and purchase where the transferor is a non-resident and the previous title of acquisition is an inheritance, how can the acquirers, as taxpayers, prove the loss of value if they do not possess the ISD (Inheritance and Gift Tax)? Could we, on an exceptional basis, compare it directly with the value recorded in the inheritance deed if the acquirers hold it?
El adquirente, como sujeto pasivo sustituto, puede solicitar la no sujeción al IIVTNU o la aplicación de la plusvalía real acreditando la inexistencia de incremento de valor. Para ello, si la adquisición fue a título lucrativo, se tomará como valor de adquisición el declarado en el Impuesto sobre Sucesiones y Donaciones (ISD), siempre que no sea inferior al valor comprobado por la Administración. El transmitente no residente estuvo sujeto al ISD por obligación real sobre los bienes situados en España, por lo que dicho valor es válido para la comparación.
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