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The applicant asks how to determine the acquisition and transfer values in a property donation to calculate the increase in land value. The DGT clarifies that, as it is a gratuitous transfer, the transfer value is the higher of the amount declared for Inheritance and Gift Tax and the amount verified by the Administration.
Cuestión planteada Pregunta cuál es el valor de adquisición y el valor de transmisión en una operación a título lucrativo para poder constatar la existencia de incremento de valor en el terreno, y en su caso, para determinar la base imponible del impuesto.
En transmisiones a título lucrativo, para constatar la inexistencia de incremento de valor o determinar la base imponible, el valor de transmisión será el mayor entre el valor declarado en el Impuesto sobre Sucesiones y Donaciones y el valor comprobado por la Administración. El valor de adquisición será el que resulte de aplicar las mismas reglas según si la adquisición original fue a título oneroso o lucrativo.
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