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The applicant asks whether inheriting a property from their mother (who in turn inherited it from their father) triggers the IIVTNU. The DGT responds that any transfer of title, including gratuitous transfers such as inheritance, constitutes the taxable event.
Cuestión planteada El consultante plantea en relación a los hechos descritos ¿cuál debe ser su incidencia en el ámbito del Impuesto sobre el Incremento de Valor de los Terrenos de Naturaleza Urbana?
El IIVTNU grava el incremento de valor de terrenos urbanos que se manifieste por la transmisión de la propiedad por cualquier título, tanto oneroso como lucrativo. Para que se devengue, deben concurrir un incremento de valor y una transmisión o constitución de derechos reales. En este caso, el heredero es el sujeto pasivo del impuesto.
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