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The taxpayer sought to include purchase costs (VAT, notary, registry, etc.) to reduce the acquisition price and demonstrate a loss in value. The DGT ruled that for IIVTNU purposes, only the transfer price and the acquisition price recorded in the deeds should be compared.
Cuestión planteada Si se aplican las consultas V2584-16 y V2031-04, relacionadas con los gastos de notaría, registro de la propiedad, gestoría, etc., a efectos de calcular el precio de adquisición para determinar la sujeción al Impuesto sobre el Incremento de Valor de los Terrenos de Naturaleza Urbana.
Para determinar la existencia de incremento de valor en el IIVTNU, se debe atender a la diferencia entre los precios de transmisión y adquisición de las escrituras públicas, sin computar gastos o inversiones. Las normas del IRPF sobre determinación de ganancias patrimoniales son ajenas a este impuesto. La prueba de la inexistencia de plusvalía se basa en la diferencia de valores reflejada en los documentos notariales.
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