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The applicant asks whether the transfer price can be reduced by certain items to calculate the capital gain. The DGT responds that the tax base is determined exclusively through the rules set out in Article 107 of the TRLRHL.
Cuestión planteada El consultante plantea en relación a los hechos descritos, si para determinar el incremento real patrimonial, el precio de transmisión puede ser minorado por alguno de los siguientes conceptos:
Para la determinación de la base imponible del Impuesto sobre el Incremento de Valor de los Terrenos de Naturaleza Urbana, no se tendrá en cuenta ninguno de los conceptos de minoración propuestos por el consultante. La base imponible se obtiene aplicando las reglas de valoración contenidas en el artículo 107 del TRLRHL, que se basan en el valor del terreno en el momento del devengo según el Impuesto sobre Bienes Inmuebles.
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