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A taxpayer asks whether the demolition of an inherited building generates a capital loss and how to calculate the value of the construction. The DGT rules that demolition constitutes a change in assets that results in a loss, and that the cost of demolition increases the acquisition value of the land.
Cuestión planteada 1º Se solicita saber si el derribo origina una pérdida patrimonial a efectos del cálculo del Impuesto sobre la Renta de las Personas Físicas, integración de la misma en la base imponible general o del ahorro y su forma de cálculo, en concreto, si el valor en la escritura de herencia podría prorratearse entre los valores catastrales del suelo y de la construcción de 2020.
La demolición de una vivienda constituye una alteración en la composición del patrimonio que da lugar a una ganancia o pérdida patrimonial. Si no hay indemnización por seguro, la pérdida es el valor de adquisición de la parte del edificio, excluyendo el suelo. Si se desconoce el valor de la construcción, se puede calcular prorrateando el valor de adquisición entre el valor catastral del suelo y de la construcción del año de adquisición. Los gastos de demolición se consideran inversiones y mejoras que aumentan el valor de adquisición del terreno para futuras transmisiones.
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