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A query was raised regarding whether the taxable base for the tax on the increase in value of urban land should be calculated using the cadastral value of the soil, the building, or the total amount. The DGT rules that only the value of the land should be taken into account.
Cuestión planteada Qué valor catastral se debe tomar para calcular la base imponible del Impuesto sobre el Incremento de Valor de los Terrenos de Naturaleza Urbana: valor catastral del suelo, valor catastral de la construcción o valor catastral total (suma del valor catastral del suelo más valor catastral de la construcción).
La base imponible del IIVTNU se determina considerando únicamente el valor del terreno en el momento del devengo. Este valor será el que tenga determinado el terreno a efectos del Impuesto sobre Bienes Inmuebles. Por tanto, se debe usar la parte del valor catastral que corresponda al terreno, sin incluir el valor de la construcción. El impuesto grava los terrenos y no las construcciones que existan sobre ellos.
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