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A query was raised regarding whether the exemption for improvement works on properties of cultural interest applies to heirs when the works were performed by the deceased. The DGT ruled that the exemption does apply to transfers via inheritance, but not if the heirs subsequently sell the property.
Cuestión planteada Si para la aplicación de la exención en el IIVTNU regulada en el artículo 105.1.b) del TRLRHL, ¿las obras deben haberse realizado en un plazo concreto con anterioridad a la fecha de la transmisión? En el caso de que las obras de mejora se realizaran bajo la titularidad de una persona fallecida, ¿es posible que sus herederos puedan acogerse a dicha exención, como propietarios actuales del inmueble? En caso afirmativo, ¿deben acreditar los herederos la aceptación expresa de la herencia del inmueble o se admitiría una declaración de herederos y la consiguiente herencia yacente?
La exención del IIVTNU por obras de conservación, mejora o rehabilitación en bienes de interés cultural no exige un plazo temporal previo a la transmisión. En transmisiones mortis causa, la exención es aplicable porque el causante era el propietario y quien realizó las obras hasta la fecha de devengo. Sin embargo, si los herederos transmiten el inmueble, no pueden aplicar la exención ya que ellos no realizaron las obras. La documentación necesaria para acreditarlo dependerá de lo que establezca la ordenanza fiscal municipal.
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