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The consultant asks how to determine the taxable base when acquiring a property composed of two separate registered plots with different values. The DGT responds that each plot must be assessed independently using its own reference value or the highest of the amounts (price, declared value or market value).
Cuestión planteada Base imponible del Impuesto.
Al tratarse de dos fincas registrales y catastrales diferentes, la base imponible de la transmisión de cada una será su propio valor de referencia, salvo que el precio pactado o el valor declarado sean superiores. No debe confundirse el valor de referencia con el valor catastral. En caso de que no exista valor de referencia certificado, la base imponible será la mayor entre el valor declarado, el precio pactado o el valor de mercado. Este cálculo se realiza de forma independiente para cada finca, con independencia del importe total de la compra.
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