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A company has requested clarification on which date should mark the start of the period for calculating land value appreciation following the construction of dwellings on a plot. The Directorate-General for Taxes (DGT) ruled that the date of land acquisition must be used, as this is when the tax liability arises.
Cuestión planteada La consultante plantea, en relación a la transmisión que se ha efectuado en 2014, qué fecha debe tomarse como inicio del periodo de generación del incremento de valor:
Para determinar el periodo de puesta de manifiesto del incremento de valor, se debe tomar como fecha inicial la de la adquisición del terreno. Esto se debe a que el impuesto se devenga en la fecha de la transmisión de la propiedad. Por tanto, no se consideran ni la fecha de finalización de la obra ni la de declaración de la obra nueva.
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