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A query was raised regarding whether the allocation of assets following the death of a spouse is subject to the tax on the increase in value of urban land. The DGT ruled that the allocation of the community property share is not subject to the tax, whereas the transfer of other assets within the estate is.
Cuestión planteada La consultante plantea la siguiente cuestión:
La adjudicación al cónyuge superviviente en pago de su mitad de gananciales no está sujeta al IIVTNU según el artículo 104.3 del TRLRHL. No obstante, la transmisión de otros bienes inmuebles del caudal hereditario, como la mitad de la vivienda habitual adjudicada como pago de derechos hereditarios, estará sujeta al impuesto. Asimismo, la adquisición de derechos reales de goce limitativos del dominio sobre terrenos urbanos por herencia también genera sujeción al tributo.
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