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The taxpayer asks whether urban planning expenses pending payment can be deducted from the market value of the plot for ITP and AJD purposes. The DGT responds that these charges do not decrease the value of the transferred asset and, therefore, are not deductible.
Question posed: Whether the concept of charges referred to in Article 10 of the consolidated text of the Transfer Tax and Documented Legal Acts Tax includes those originating from administrative urban planning legislation (charges pending payment registered in the Property Registry) or only those from civil legislation, and whether, consequently, the tax administration must take them into account to deduct them from the market value.
The charges deductible from the market value are solely those that decrease the value of the assets, such as annuities and pensions. Urban planning charges, even if they imply a reduction in price or are guaranteed through registration of encumbrance, are not considered deductible. The tax base shall be the market value of the asset, which may be subject to verification by the Administration.
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