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The taxpayer asks whether a transfer resulting from compulsory expropriation is exempt from the tax on the increase in value of urban land. The DGT rules that the exemption only applies to operations involving the distribution of profits and burdens, not to expropriations intended to prevent property rights from being stripped of their economic substance.
Cuestión planteada El consultante plantea, en relación a los hechos descritos, si la transmisión derivada de la expropiación forzosa a la cual ha sido sometido se encuentra exenta al amparo de lo dispuesto en el artículo 23.7 del TRLS.
Las transmisiones por expropiación forzosa solo están exentas del IIVTNU cuando derivan de operaciones distributivas de beneficios y cargas. Si la expropiación tiene como objeto evitar la indefensión de propietarios que quedan sin aprovechamiento por el planeamiento urbanístico, no se aplica la no sujeción al impuesto.
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