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A taxpayer has inquired whether the tax on the increase in value of urban land, paid when inheriting leased properties, is deductible. The DGT has ruled that this tax constitutes part of the higher acquisition cost of the land and therefore cannot be deducted or depreciated.
Cuestión planteada Deducibilidad del citado impuesto
El impuesto sobre el incremento de valor de terrenos de naturaleza urbana pagado por la adquisición de inmuebles constituye un mayor valor de adquisición de los terrenos. Al tratarse de un tributo sobre el terreno, que es un bien no amortizable, su importe no puede deducirse mediante la vía de la amortización. No se considera un gasto necesario para la obtención de los rendimientos, sino un coste inherente a la adquisición del terreno.
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