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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. The DGT ruled that the calculation starts upon acquisition of the property, making the dates of dedication or declassification irrelevant.
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?
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