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A query was made regarding when the IIVTNU (Inheritance and Gift Tax) accrues in an inheritance subject to a 'poder testatorio' (alkar poderoso) under Biscayan civil law. The DGT ruled that the tax accrues on the date of death, with the deceased estate or the community of property acting as the taxable person.
Cuestión planteada La consultante plantea, en relación a la operación descrita, las siguientes cuestiones en el ámbito del IIVTNU:
Si el terreno está en territorio común, el IIVTNU se devenga en la fecha de la transmisión por causa de muerte. En casos de alkar poderoso, hasta que el comisario adjudique los bienes, la herencia se considera yacente o comunidad de bienes. Por tanto, el sujeto pasivo contribuyente es la herencia yacente o dicha comunidad. La posterior adjudicación de los bienes a los herederos no genera una nueva sujeción al impuesto.
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