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Un contribuyente consulta si la venta de unos terrenos heredados, tras un proceso de reparcelación y urbanización en el que participó como empresario, constituye una actividad económica o una ganancia patrimonial. La DGT determina que, al haber acreditado que actuó como empresario o profesional en las operaciones de urbanización, los terrenos son existencias y su venta genera rendimientos de actividades económicas.
Si la venta de los solares recibidos dará lugar a rendimientos de actividades económicas o a ganancias o pérdidas patrimoniales.
La promoción inmobiliaria es una actividad económica si existe ordenación de medios de producción para vender inmuebles. En Juntas de Compensación fiduciarias, la urbanización no implica necesariamente una actividad económica, salvo que se analicen las circunstancias concretas como la gestión o la condición previa del propietario. En este caso, al haber aportado pruebas de que actuaba como empresario o profesional en la urbanización, los terrenos se consideran existencias y su venta genera rendimientos de actividades económicas.
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