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The consultant asks whether a new capital gain must be declared if the future construction value differs from the initial value. The DGT responds that the gain is determined at the time of the land swap using the higher of the value of the land given up or the value of the future construction received.
Cuestión planteada Si debe declarar de nuevo una ganancia o pérdida patrimonial en el caso de que el valor atribuido a la construcción en la escritura de entrega de unidad de obra en ejecución de permuta fuese superior al inicialmente considerado.
La permuta de terrenos por una construcción futura constituye una alteración patrimonial que genera una ganancia o pérdida patrimonial según el artículo 33.1 de la LIRPF. El valor de transmisión será el mayor entre el valor de mercado de la construcción (calculado en el momento de la transmisión de los terrenos) o el valor de mercado de los terrenos. Este valor de transmisión será el valor de adquisición de la construcción para el IRPF, independientemente de cuándo se entregue la obra terminada. La ganancia se imputa al año de la transmisión de los terrenos, aunque se puede optar por el método de imputación proporcional de operaciones a plazos.
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