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A taxpayer inquired whether the period for calculating tax on the increase in value of urban land should be counted from the original donation in 2009, following the termination of co-ownership in 2014. The DGT ruled that if the termination of co-ownership does not trigger the tax liability, the period for the generation of value is not interrupted.
Cuestión planteada Tributación en el Impuesto sobre la Renta de las Personas Físicas. Respecto del Impuesto sobre el Incremento de Valor de los Terrenos de Naturaleza Urbana se solicita saber si para el cálculo del mismo, el período de generación del incremento de valor empezaría a contar desde el año 2009, ya que en el ejercicio 2014 no se produjo devengo alguno en la extinción del condominio.
El periodo de generación del incremento de valor del terreno para determinar la base imponible del IIVTNU se computa desde la fecha de adquisición original hasta la fecha de la nueva transmisión. Este periodo no se ve interrumpido por actos o negocios que no determinen la sujeción al impuesto, como la extinción de un condominio. En caso de donación de la nuda propiedad, la base imponible será el valor del terreno restando el valor del usufructo vitalicio reservado.
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