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A query was raised regarding whether the allocation of real estate to a surviving spouse, following the dissolution of the community property regime due to death, is subject to tax. The Directorate General for Taxes (DGT) ruled that such an allocation is not subject to tax.
Cuestión planteada La consultante plantea la siguiente cuestión:
La adjudicación de bienes a favor del cónyuge superviviente como pago de su mitad de gananciales no está sujeta al IIVTNU según el artículo 104.3 del TRLRHL. Para futuras transmisiones, el periodo de generación del incremento de valor comenzará en la fecha en que los cónyuges adquirieron los inmuebles. Sin embargo, si el cónyuge adquiere la propiedad por herencia del causante, sí se produciría la sujeción al impuesto.
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