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A query was raised regarding the calculation of the tax base for the tax on the increase in value of urban land upon the creation of a surface right. The DGT clarifies that the value of the rights must be applied as calculated under the rules of Property Transfer Tax.
Cuestión planteada La consultante plantea cómo se debe calcular la base imponible de la operación descrita a efectos del Impuesto sobre el Incremento de Valor de los Terrenos de Naturaleza Urbana.
Para la constitución de derechos reales de goce limitativos del dominio, como el derecho de superficie, la base imponible se determina aplicando los porcentajes anuales sobre la parte del valor catastral que represente el valor del derecho. Este valor del derecho se calcula mediante el capital, precio o valor pactado por las partes, siempre que sea igual o mayor que la capitalización al interés básico del Banco de España de la renta anual, o este último si el pactado fuera menor. Dicho valor no puede exceder el valor del terreno determinado a efectos del Impuesto sobre Bienes Inmuebles.
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