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A query was raised regarding which date should be used to calculate the increase in value for the transfer of urban land: the date of acquisition by the seller or the date of its removal from the public domain. The DGT ruled that the date the transferring entity acquired the property must be used, although with nuances depending on the origin of the asset.
Cuestión planteada 1.- En la transmisión de la propiedad de los terrenos por parte de "las vendedoras" a "la compradora", ¿Cuál es el momento inicial del cómputo del período de generación del incremento de valor: la fecha de adquisición del terreno o la fecha en la que el terreno fue desafectado del dominio público? Para el caso de que no se tenga en cuenta la desafectación, ¿qué fecha hay que tomar como fecha de adquisición?
La fecha de adquisición para el cómputo del período de generación del incremento de valor es la fecha de adquisición de la propiedad por la entidad transmitente. Si la adquisición se realizó mediante el régimen especial de fusiones, escisiones o aportaciones de activos, no se interrumpe el cómputo y se debe tomar la fecha de la adquisición anterior que estuvo sujeta al impuesto. En bienes que pasaron de ser dominio público del Estado a propiedad de la entidad, la fecha será cuando el bien pasó a ser propiedad de esta. Para otros negocios jurídicos, será la fecha del respectivo negocio de adquisición.
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