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A real estate developers' association has requested clarification on how to calculate the acquisition value of land to determine whether a value increase exists in the transfer of dwellings or premises built on a previously acquired plot. The DGT has ruled that the cadastral proportion does not apply to the acquisition value if only land was originally purchased; instead, the proportional part of that land's value corresponding to the transferred unit must be used.
Cuestión planteada Si a efectos de determinar el incremento de valor por diferencia entre el valor de transmisión y de adquisición, de acuerdo con lo dispuesto en el artículo 104.5 del TRLRHL:
Al transmitir un inmueble con suelo y construcción, el valor de transmisión del suelo se obtiene aplicando la proporción del valor catastral del terreno sobre el total. Para el valor de adquisición, si solo se adquirió terreno, no se aplica dicha proporción, sino que se toma el valor íntegro del terreno. No obstante, para comparar valores homogéneos, se debe tomar solo la parte del valor de adquisición que corresponda a la unidad transmitida, según el porcentaje de la división horizontal.
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