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A landowner has enquired whether the sale of land urbanised at the initiative of the City Council allows for the application of reduction coefficients. The DGT has determined that, as the owner is not engaged in a property development business, the sale constitutes a capital gain.
Cuestión planteada Si la venta del terreno urbanizado 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 venta de terrenos urbanizados por el Ayuntamiento, donde la propietaria solo paga derramas sin gestionar la urbanización, genera ganancias o pérdidas patrimoniales. Se pueden aplicar los coeficientes reductores de la disposición transitoria novena para elementos no afectos a actividades económicas adquiridos antes de 1994. No obstante, no se aplicarán dichos coeficientes a la parte de la ganancia que provenga de la mejora por urbanización, al no haberse realizado antes de 1994. El valor de transmisión debe desglosarse entre el valor del terreno y el de la mejora según su valor de mercado.
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