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V1767-24 17 July 2024 · SG de Tributos Locales Criterion in force
OTRO · incremento de valor

Acquisition date for IIVTNU shall be that of the original property in cases of mergers or demergers under special regimes

A query was raised regarding which date should be used to calculate the increase in value for the transfer of urban land: the acquisition date by the current seller or the date of declassification from public domain. The DGT clarifies that the property's acquisition date must be used, taking into account any previous merger or demerger operations.

The question raised

1. In the transfer of land ownership by "the sellers" to "the buyer", what is the initial moment for calculating the period for the generation of 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 commencement date for calculating the period for the generation of the increase in value is the date on which the transferring entity acquired ownership of the land. If the acquisition was carried out through the special regime for mergers, demergers, or asset contributions, the calculation is not interrupted, and the previous acquisition date that was subject to tax must be used. In the case of assets that transitioned from public domain to the entity's assets, the date shall be when the asset became the property of said entity, also applying the merger rule where applicable.

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