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V0983-22 4 May 2022 · SG de Tributos Locales Criterion in force
OTRO · iivtnu

For IIVTNU, the acquisition value of land in built properties is the proportional part of the original land value

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.

The question raised

If for the purposes of determining the increase in value by the difference between the transfer value and the acquisition value, in accordance with the provisions of Article 104.5 of the TRLRHL:

The DGT's ruling

When transferring real estate consisting of land and construction, the transfer value of the land is obtained by applying the proportion of the cadastral value of the land to the total. Regarding the acquisition value, if only land was acquired, said proportion is not applied, but rather the full value of the land is taken. However, to compare homogeneous values, only the portion of the acquisition value corresponding to the transferred unit must be taken, according to the percentage of the horizontal division.

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