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The applicant asks whether the acquisition date of a property for IIVTNU purposes is the date of the private contract or the public deed. The DGT rules that the transfer occurs when the asset is placed in the buyer's power and possession, requiring proof of both the title and the delivery.
Cuestión planteada A efectos del Impuesto sobre el Incremento de Valor de los Terrenos de Naturaleza Urbana, ¿en qué fecha se considera adquirida la propiedad por la consultante, en la fecha del contrato privado de 20/03/1980 o el ayuntamiento podría considerar como fecha de la transmisión la de la escritura de elevación a público del contrato privado?
La transmisión de la propiedad se entiende realizada en el momento en que se pone el bien inmueble en poder y posesión del adquirente. Si existe un contrato privado, se debe probar su existencia en la fecha alegada y la entrega real y efectiva de la cosa (por ejemplo, mediante la entrega de llaves o la ocupación). Si no se puede probar la fecha del contrato privado, se aplicarán las circunstancias del artículo 1227 del Código Civil para determinar su fecha frente a terceros. Como última opción, si no se prueban los hechos anteriores, la fecha de transmisión será la del otorgamiento de la escritura pública de elevación a público.
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