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The applicant asks when the IIVTNU (Non-Recurrent Transfer Tax) accrues in an inheritance governed by Biscayan regional law through a testamentary power ('alkar poderoso'). The DGT rules that the tax accrues on the date of death, with the taxable person being the intestate estate or the community of property.
Cuestión planteada La consultante plantea, en relación a la operación descrita, las siguientes cuestiones en el ámbito del IIVTNU:
Si el terreno urbano está en territorio común, se aplica el TRLRHL y el impuesto se devenga en la fecha de la transmisión. En casos de alkar poderoso, hasta que el comisario adjudique los bienes, la herencia se considera yacente o comunidad de bienes. Por tanto, el devengo ocurre en la fecha del fallecimiento, siendo sujeto pasivo la herencia yacente o la comunidad de bienes entre el cónyuge y los sucesores. La posterior adjudicación de los bienes no genera una nueva sujeción al impuesto.
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