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A taxpayer sought guidance on determining the acquisition value of two plots following the subdivision of an inherited property and the demolition of its buildings. The DGT indicates that the plots retain the value and acquisition date of the original property, and that demolition costs increase the land value.
Cuestión planteada Criterio para prorratear el valor de adquisición entre las dos parcelas teniendo en cuenta la demolición efectuada.
La segregación no altera el patrimonio, por lo que las fincas resultantes mantienen el mismo valor y fecha de adquisición de la finca matriz. El valor de adquisición será el resultante de las normas del Impuesto sobre Sucesiones y Donaciones, más los gastos y tributos inherentes a la adquisición. Los gastos de demolición de las edificaciones constituyen un mayor valor de adquisición del terreno. La pérdida por la demolición se integra en la base imponible general, mientras que la ganancia o pérdida por la transmisión de la parcela se integra en la base imponible del ahorro.
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