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The taxpayer asks how to determine the value and acquisition date of land and its warehouses for Personal Income Tax (IRPF) purposes. The DGT rules that the land retains its original acquisition date, whereas the building's acquisition date is the date the works were completed, provided this can be substantiated.
Cuestión planteada Valor y fecha de adquisición del inmueble en el IRPF en el supuesto de venta o donación del mismo.
En caso de construcción directa, el valor de adquisición es la suma del importe del terreno y el de las obras, más gastos y tributos inherentes. La fecha de adquisición de la edificación es la de finalización de las obras, siempre que se pueda acreditar por cualquier medio de prueba válido. Si no se puede acreditar la fecha de finalización, se tomará la de la escritura de declaración de obra nueva.
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