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A query was raised regarding how to calculate the tax base for an extension of a surface right while avoiding double taxation. The DGT ruled that the tax base shall be the value of the new 28-year period and that the taxpayer is the acquirer of the right.
Cuestión planteada - Cómo se debería calcular la base imponible para evitar la doble imposición, entendiendo que, dado que el contrato anterior ya fue gravado por el Impuesto sobre Actos Jurídicos Documentados, y a fin de evitar una doble imposición, se deberían actualizar financieramente todas las cantidades al momento del pago del anterior contrato, descontar del resultado lo pagado por el contrato inicial por el concepto del canon, y llevar la diferencia al momento actual.
La base imponible de la ampliación del plazo del derecho de superficie se constituye por el valor declarado, referido al nuevo periodo de 28 años que no fue objeto de liquidación anterior. Para determinar dicho valor, se aplicará el capital, precio o valor pactado, 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. No procede incluir importes correspondientes a la construcción ya pagada en el contrato inicial. El sujeto pasivo es el adquirente del derecho (el superficiario).
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