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A taxpayer has requested clarification on how to determine the portion of the acquisition price attributable to the land versus the olive trees, given that they are not distinguished in the deed. The Directorate General of Taxes (DGT) states that no specific rule exists and an objective valuation criterion must be applied.
Cuestión planteada A efectos de practicar la amortización correspondiente, determinar el criterio a utilizar para determinar la parte del valor de adquisición que corresponde al terreno y la correspondiente a los olivos.
Al no existir una regla específica para separar el valor del suelo y de los olivos cuando se adquiere el conjunto sin diferenciación en la escritura, el contribuyente debe utilizar un criterio de valoración objetivo. Dicha valoración podrá acreditarse por los medios de prueba admitidos en derecho, pero su determinación no corresponde a la DGT sino a los órganos de comprobación de la Administración. Solo la parte correspondiente a los olivos es amortizable, excluyendo el valor del suelo.
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