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The inquirer asks how to settle the IIVTNU regarding a future transfer of a property acquired through inheritance from parents who passed away at different times. The DGT rules that the accrual occurs on the date of death of each parent and that the future sale will involve two distinct periods of value generation.
Cuestión planteada Ante una eventual transmisión de la propiedad del inmueble, ¿cómo debería proceder para liquidar correctamente el IIVTNU?:
El devengo del IIVTNU en transmisiones por causa de muerte se produce en la fecha del fallecimiento del causante, independientemente de la fecha de aceptación de la herencia. Al haber adquirido las mitades indivisibles en dos fechas de fallecimiento distintas, la futura transmisión generará dos periodos de incremento de valor, calculados por años enteros (máximo 20) desde cada adquisición hasta la transmisión.
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