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A query was raised regarding which date should be used to calculate the period during which a value increase is generated in the transfer of urban land. The DGT clarifies that the date on which the selling entity acquired ownership must be used, taking into account corporate reorganisations and the transition of public domain assets.
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 determinar la base imponible será la fecha en que la entidad transmitente adquirió la propiedad del terreno. En operaciones de fusiones, escisiones o aportaciones de activos bajo el régimen especial de IS, se debe retrotraer la fecha a la adquisición anterior que estuvo sujeta al impuesto. Si el bien pasó de ser dominio público del Estado a propiedad de la entidad, la fecha será la de dicha transmisión. Para otras adquisiciones, será la fecha del negocio jurídico respectivo.
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