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A query was raised regarding which date should be used to calculate the period during which the increase in value is generated for urban land: the date of acquisition or the date of the land's removal from public domain. The DGT ruled that the date on which the transferring entity acquired ownership must be used, stating that the dates of the land's designation as public domain or its subsequent removal are irrelevant.
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 inicio del cómputo del periodo de generación del incremento de valor será la fecha de adquisición de la propiedad del terreno 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 el caso de bienes que pasaron de ser dominio público del Estado a propiedad de la entidad, la fecha de adquisición es cuando el bien pasó a ser propiedad de la misma. Para otras adquisiciones por negocios jurídicos, se tomará la fecha del respectivo negocio, aplicando también la regla de no interrupción por regímenes especiales.
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