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A taxpayer inquired about calculating the acquisition value of a rural estate that was urbanised by a local council and whether it should be declared using Form 184. The DGT ruled that, as the owners played no part in the urbanisation process, the sale does not constitute an economic activity but rather a transfer of capital assets.
Cuestión planteada Valor de adquisición a efectos del cálculo de la ganancia o pérdida patrimonial que pudiera generarse, y si existe obligación de declararla en el modelo 184.
Si los propietarios no intervienen en la gestión de la urbanización y solo pagan las derramas, no desarrollan una actividad económica de promoción inmobiliaria. En este caso, la transmisión genera una ganancia o pérdida patrimonial. El valor de adquisición será la suma de los valores de las herencias (según normas del Impuesto sobre Sucesiones y Donaciones), los gastos y tributos inherentes a la adquisición y los costes de urbanización por ser una mejora.
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