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The inquirer asks whether, in a judicial auction, the IIVTNU should be calculated based on the actual transaction value instead of the cadastral value. The DGT rules that the tax base is the cadastral value according to the TRLRHL, although the taxpayer may prove the absence of a value increase to avoid the tax.
Cuestión planteada Si, dado que la transmisión será por subasta pública en el procedimiento judicial, y conforme con la doctrina del Tribunal Constitucional y el Tribunal Supremo, el Impuesto sobre el Incremento de Valor de los Terrenos de Naturaleza Urbana debe liquidarse no sobre el valor catastral del terreno, sino sobre el valor real de la transmisión.
La base imponible del IIVTNU se determina aplicando las reglas del artículo 107 del TRLRHL, utilizando el valor catastral del terreno en la fecha de la transmisión. No obstante, conforme a la jurisprudencia del Tribunal Constitucional y el Tribunal Supremo, el sujeto pasivo puede probar la inexistencia de incremento de valor o que este es inferior a la cuota tributaria. Si se demuestra mediante medios de prueba admitidos que no hay plusvalía real, no procederá la liquidación del impuesto.
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