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A query was raised regarding whether the allocation of an inheritance is subject to IIVTNU for the mother (usufruct) and the children. The DGT ruled that the allocation of community property to the mother is not taxable, but the creation of the usufruct and the acquisition of bare ownership by the children are subject to the tax.
Question raised 1. Whether the adjudication of the inheritance is subject to the Tax on the Increase in Value of Urban Land, both for each of the three children and for the mother regarding the usufruct.
The adjudication of the undivided half to the mother in payment of her community property interests is not subject to the IIVTNU as it is a mere specification of her share in the community property regime. However, the constitution of the life usufruct in favor of the mother does determine liability for the tax. Likewise, the acquisition of the bare ownership by the children is subject to the IIVTNU as it constitutes a transfer for consideration.
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