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The consultant asks whether the value of a new construction declaration can be used as the land acquisition value for IIVTNU. The DGT responds that the tax only applies to the increase in land value and is not affected by the value of the construction.
Cuestión planteada Se plantea la posibilidad de utilizar el valor de declaración de obra nueva como equivalente al valor de adquisición del terreno a efectos del Impuesto sobre el Incremento de Valor de los Terrenos de Naturaleza Urbana.
El IIVTNU grava el incremento de valor de los terrenos urbanos, sin tener en cuenta la construcción existente. Para constatar la inexistencia de incremento de valor, el valor de adquisición del terreno será el que conste en el título de adquisición o el comprobado por la Administración. En transmisiones a título lucrativo, se tomará el mayor entre el valor declarado en el Impuesto sobre Sucesiones y Donaciones o el comprobado por la Administración. El valor de la obra nueva no tiene incidencia en el impuesto porque este no grava la construcción.
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