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A query was raised regarding whether a legatee of a property should pay capital gains tax on the percentage of the legacy or on the entire asset. The DGT ruled that, as the property is awarded in its entirety to the legatee, she is the taxable person for the whole of the land.
Cuestión planteada Si la consultante tributaría en el Impuesto sobre el Incremento de Valor de los Terrenos de Naturaleza Urbana por el porcentaje del inmueble correspondiente estrictamente al legado y el resto de herederos por el porcentaje del inmueble que les corresponde, o tributaría la consultante por la totalidad del inmueble.
El sujeto pasivo del IIVTNU en transmisiones a título lucrativo es quien adquiere el terreno. Si el inmueble urbano se adjudica en su totalidad a la legataria según la partición de la herencia, esta será el sujeto pasivo por la transmisión de la propiedad del terreno, independientemente de que deba compensar en metálico a los demás herederos por el exceso recibido.
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