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A taxpayer inquired whether a 95% reduction in the IIVTNU (Tax on Property Value) could be applied following their father's death, given that the deceased had to change their primary residence for health reasons. The DGT ruled that it cannot determine whether the primary residence requirement is met, as this assessment falls under the jurisdiction of the local Town Hall according to its own tax ordinances.
Cuestión planteada Si en este caso podría entenderse de aplicación la bonificación dado que el causante tuvo que cambiar de vivienda habitual por motivos de salud y problemas de movilidad.
El artículo 108.4 del TRLRHL faculta a los Ayuntamientos para establecer bonificaciones en la cuota del IIVTNU mediante ordenanzas fiscales. La ley remite a la ordenanza municipal para regular los requisitos sustantivos y formales de estas bonificaciones. Por tanto, la competencia para valorar si un inmueble constituye la vivienda habitual del causante y si se cumplen las condiciones de la ordenanza local recae exclusivamente en el Ayuntamiento.
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