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A query was raised regarding whether, for the calculation of IIVTNU on an inheritance, the value increase period should start from the original purchase or from the liquidation of community property. The DGT ruled that the liquidation of community property is not subject to the tax; therefore, the period is calculated from the original acquisition by both spouses.
Cuestión planteada Si respecto del inmueble A y a efectos de determinar el período de generación del incremento de valor en la liquidación del IIVTNU por el heredero, es correcto considerar que el 50% de la propiedad se adquirió por el padre en el año 1989 y el otro 50% lo adquirió por la adjudicación en la liquidación de gananciales.
La adjudicación de bienes por disolución de la sociedad de gananciales no está sujeta al IIVTNU según el artículo 104.3 del TRLRHL. Por tanto, en la transmisión por herencia, el periodo de puesta de manifiesto del incremento de valor se determina desde la fecha de la última transmisión que sí estuvo sujeta al impuesto, que es la adquisición original por los cónyuges. Para el inmueble A, el periodo de generación se contará desde 1989 para el 100% del pleno dominio.
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