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The taxpayer inquires how to calculate the transfer value of a property consisting of land and a dwelling to determine capital gains following a donation. The Directorate General for Taxes (DGT) rules that, in order to apply the reduction coefficients set out in the ninth transitional provision, the transfer value must be apportioned between the land and the construction based on their normal market value.
Cuestión planteada Criterio a seguir para calcular el valor de transmisión que corresponde a terreno y solar, a los efectos del cálculo de la ganancia patrimonial generada.
Para aplicar los coeficientes reductores sobre la ganancia patrimonial generada antes de 2006, el valor de transmisión de la vivienda debe prorratearse entre el terreno y la construcción. Este prorrateo se realizará en función del valor normal de mercado de cada componente en el momento de la enajenación. Dichos valores pueden acreditarse por medios de prueba admitidos en derecho y serán valorados por la Administración.
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