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A taxpayer has enquired whether the sale of land urbanised by the City Council allows for the application of reduction coefficients. The DGT has ruled that, as the owner is not engaged in real estate development as an economic activity, the sale is classified as a capital gain.
Cuestión planteada Si la venta de los terrenos urbanizados da lugar a una ganancia patrimonial a la que resulten de aplicación los coeficientes de reducción establecidos en la disposición transitoria novena de la Ley del Impuesto sobre la Renta de las Personas Físicas.
La urbanización gestionada exclusivamente por el Ayuntamiento, donde el propietario solo paga derramas sin intervenir en la gestión, no constituye una actividad económica de promoción inmobiliaria. Por tanto, la venta de los terrenos genera ganancias o pérdidas patrimoniales. Los coeficientes reductores de la disposición transitoria novena se aplican a elementos no afectos, pero no sobre la mejora derivada de la urbanización realizada después de 1994. Dicha mejora debe desglosarse del valor de transmisión según su valor de mercado.
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