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A query was raised regarding whether, in the subdivision of an urban property, tax should be paid only on the value of the land or also on the buildings. The DGT ruled that the taxable base must include both the land and the buildings based on the principle of accession.
Cuestión planteada Si en el momento en que se realice la segregación se tomará como valor de la misma, a efectos impositivos, exclusivamente el valor de la parcela (suelo) o si se tendría en cuenta el valor de la parcela y lo edificado en ella (suelo y vuelo), dado que para entonces el edificó estaría ya construido.
La escritura de segregación de una finca constituye un hecho imponible de Actos Jurídicos Documentados. La base imponible se determina por el valor de la finca que se segrega en la fecha de formalización del acto. Según el principio de accesión, el valor de un terreno o solar debe incluir tanto el suelo como el vuelo.
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