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A query is made regarding when the tax on the increase in value of urban land must be settled in an inheritance subject to a suspensive condition. The DGT responds that the tax is not accrued as long as the condition is not met.
Question raised The consultant raises the following questions within the scope of the IIVTNU in relation to the described operation:
If a suspensive condition exists in an act or contract, the tax shall not be settled until it is met. As long as the condition does not result in the transfer of the real estate, neither the accrual nor the obligation to file the tax return occurs. In the event that the condition is met and the real estate is transferred for consideration due to death, the taxpayer shall be the transferor.
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