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V1759-24 17 July 2024 · SG de Tributos Locales Criterion in force
OTRO · incremento de valor

Acquisition date for IIVTNU shall be the original ownership date in cases of mergers or demergers

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.

The question raised

1.- In the transfer of ownership of the land by "the sellers" to "the buyer", what is the starting point for the calculation of the period generating the increase in value: the date of acquisition of the land or the date on which the land was de-allocated from the public domain? In the event that the de-allocation is not taken into account, what date must be taken as the acquisition date?

The DGT's ruling

The acquisition date for the calculation of the period generating the increase in value is the date of acquisition of the property by the transferring entity. If the acquisition was carried out through the special regime for mergers, demergers, or asset contributions, the calculation is not interrupted and the date of the previous acquisition that was subject to tax must be taken. In the case of assets that passed from being public domain of the State to being the property of the entity, the date shall be when the asset became the property of said entity. For other legal transactions, it shall be the date of the respective acquisition transaction.

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