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A query was raised regarding the start of the IIVTNU generation period for land transitioning from public to private domain, and tax liability in urban compensation processes. The DGT ruled that declassification does not alter the acquisition date for calculating value increases and analysed the taxation of resulting plot allocations.
Cuestión planteada 1.- En la transmisión de la propiedad de los terrenos por parte de "las vendedoras" a "la compradora", ¿Cuál es el momento inicial del cómputo del período de generación del incremento de valor: la fecha de adquisición del terreno o la fecha en la que el terreno fue desafectado del dominio público?
El periodo de generación del incremento de valor del terreno comienza en la fecha de su adquisición, siendo indiferentes las fechas de afectación o desafectación al dominio público. En procesos de compensación, la adjudicación de parcelas por la Junta de Compensación no está sujeta al IIVTNU si es proporcional a los terrenos aportados. Sin embargo, la adjudicación de parcelas resultantes de aportar derechos de aprovechamiento urbanístico sí está sujeta al impuesto. Para futuras transmisiones, el periodo de generación se contará desde la adquisición de los terrenos originales o desde la adjudicación de las parcelas, según el origen del derecho.
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