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A taxpayer has inquired whether the sale of plots acquired through a fiduciary compensation assembly should be taxed as business income or as a capital gain. The DGT indicates that the classification depends on whether the owner carries out real estate development activities or actively participates in the management of the assembly.
Cuestión planteada Si la posterior venta de los solares recibidos daría lugar a rendimientos de actividades económicas o a ganancias o pérdidas patrimoniales.
Si el propietario desarrolla una actividad de promoción inmobiliaria o participa en la gestión de la junta, la venta de los terrenos se considera rendimiento de actividad económica. En caso contrario, la venta genera una ganancia o pérdida patrimonial. Para el cálculo de la ganancia patrimonial, los gastos de urbanización realizados tras la adquisición se consideran mejoras y se suman al valor de adquisición.
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