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The consultant asks whether a land value loss due to reclassification as non-urbanizable can be included in personal income tax. The DGT responds that, since no economic activity of real estate promotion is carried out, the loss only affects tax when the land is transferred.
Cuestión planteada Dada la pérdida de valor que ha sufrido el terreno durante este periodo, se cuestiona si la misma podría incluirse en la declaración del IRPF.
Para que la pérdida de valor de un terreno sea imputable, debe existir una transmisión efectiva del mismo. Mientras no se produzca la transmisión, no se puede imputar ninguna pérdida patrimonial. En este caso, al no concurrir los requisitos de actividad económica, la pérdida se reflejará en el menor valor del terreno en el momento de su venta.
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