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A taxpayer has requested clarification on how to determine capital gains resulting from the donation of rural properties where improvement works were carried out. The Directorate General of Taxes (DGT) has ruled that if such works increase capacity or productivity, they are integrated into the acquisition value.
Cuestión planteada Tributación de la ganancia patrimonial en el donante por el Impuesto sobre la Renta de las Personas Físicas, determinación de la parte de la ganancia patrimonial que corresponde a la mejora efectuada.
Si las fincas están afectas a actividades económicas y las obras aumentan su capacidad productiva, los costes se incorporan al activo como mayor valor del bien según el artículo 35.1.b) de la LIRPF. La ganancia patrimonial se determinará desglosando el valor de transmisión según el valor normal de mercado de los terrenos y de las mejoras en el momento de la enajenación. No aplica la disposición transitoria novena si las fincas están afectas a actividades económicas.
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