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A query is made regarding when the IIVTNU accrues in an inheritance governed by a testamentary power (alkar poderoso) of Biscay. The DGT responds that, as it is a real tax, the regulations apply according to the location of the land and that the accrual occurs on the date of the transfer (death).
Question raised The consultant raises, in relation to the described operation, the following questions within the scope of the IIVTNU:
If the land is in common territory, the IIVTNU accrues on the date of the death of the deceased. In this case, the taxable person is the unsettled estate or the community of property between the spouse and the successors. The subsequent adjudication of assets following the exercise of the testamentary power does not generate a new tax liability.
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