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A query was raised regarding when the generation period for the IIVTNU begins for land transitioning from public to private domain, and how the allocation of plots following urban development is taxed. The DGT ruled that the generation period is calculated from the original acquisition of the land and that the allocation of plots through development rights is indeed subject to the tax.
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 comienza en la fecha de adquisición del terreno, siendo irrelevantes las fechas de afectación o desafectación al dominio público. En procesos de compensación, la adjudicación de parcelas no está sujeta al IIVTNU si es proporcional a los terrenos aportados. Sin embargo, la adjudicación de parcelas en compensación por derechos de aprovechamiento urbanístico sí constituye una transmisión sujeta al impuesto. Para futuras transmisiones, el periodo de generación se contará desde la adquisición de los terrenos originales o desde la fecha de la adjudicación, según el origen de la parcela.
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