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A taxpayer inquired whether they must pay tax on the inheritance of a property after four years, claiming there was no increase in value. The DGT responded that the tax levies the increase in value resulting from the transfer and that the Administration may assess it provided the statute of limitations has not expired.
Cuestión planteada Si tiene obligación de pagar el impuesto, teniendo en cuenta que han transcurrido casi cuatro años desde el fallecimiento de su esposa y que no hay incremento de valor porque según el PGOU está previsto el derribo de los bloques donde está la vivienda, para dejar una plaza.
El IIVTNU requiere la concurrencia de un incremento de valor y una transmisión de la propiedad o derechos reales. En herencias, son sujetos pasivos el usufructuario y el nudo propietario. El derecho de la Administración para determinar la deuda prescribe a los cuatro años desde el día siguiente al fin del plazo para presentar la autoliquidación. Si entre el fin del plazo de declaración y la acción de la Administración no han pasado cuatro años, la deuda no está prescrita.
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