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The applicant inquired about the timing for filing IIVTNU and Property Transfer Tax returns following a private purchase and sale agreement. The DGT clarified that the IIVTNU accrues when property is transferred through the delivery of possession or the execution of a public deed, rather than by the mere signing of a contract.
Cuestión planteada ¿Cuándo deben ser presentadas las declaraciones del Impuesto sobre el Incremento de Valor de los Terrenos de Naturaleza Urbana y del Impuesto sobre Transmisiones Patrimoniales?
El devengo del IIVTNU se produce en la fecha de la transmisión de la propiedad, la cual requiere la teoría del título y el modo: el contrato es el título, pero la transmisión se completa con la entrega de la posesión (tradición). Si la venta es por documento privado, la transmisión ocurre con la entrega real y efectiva o con el otorgamiento posterior de escritura pública, que equivale a la entrega. El plazo para presentar la declaración es de treinta días hábiles desde el devengo para actos entre vivos.
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