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A taxpayer asks whether the sale of plots obtained through a compulsory reallocation following urbanization constitutes an economic activity. The DGT responds that, as there is no management or own initiative in the urbanization, the transfer generates a capital gain or loss.
Question posed: Tax treatment of the potential sale of said plots in the taxpayer's Personal Income Tax.
The urbanization of land by an agent designated by the City Council, where the owner only pays assessments without managing the action, does not constitute an economic activity of real estate development. Therefore, the transfer of said properties generates a capital gain or loss pursuant to Articles 33, 34, 35, and 36 of the LIRPF. The acquisition value shall be that of the inheritance plus improvements (urbanization costs) and inherent expenses. Urbanization payments are considered an improvement that must be distinguished from the land value in the calculation of the gain.
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