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V3354-20 13 November 2020 · SG de Tributos Locales Criterion in force
OTRO · iivtnu

The taxpayer for IIVTNU is the person acquiring property following inheritance adjudication

A query was raised regarding whether the taxpayer for the IIVTNU is the community of heirs or the individual to whom a portion of the property is adjudicated. The DGT ruled that, following the acceptance and adjudication of the inheritance, the taxpayer is the person acquiring the property through a gratuitous transfer.

The question raised

Who is the taxable person for the IIVTNU, that is, whether it is the hereditary community, with the three sister heirs being jointly and severally liable for the tax payment, or conversely, whether the taxable person is the applicant, the adjudicatee of the undivided half-share of the real estate property.

The DGT's ruling

In transfers upon death, the accrual occurs on the date of the decedent's death. Even if a dormant estate exists, once the partition and adjudication are completed, the effects are retroactive to the date of death. Therefore, the taxable person is the individual who acquires ownership (in this case, the undivided half-share) by way of a gratuitous transfer. The period for the generation of the increase in value is not interrupted by the extinction of the usufruct due to the death of the usufructuary.

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