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- Se introduce una cláusula de salvaguarda estableciendo un supuesto de no sujeción en las transmisiones de terrenos respecto de los cuales se constate la inexistencia de incremento de valor por diferencia entre los valores de dichos terrenos en las fechas de transmisión y adquisición.
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- Se permite al contribuyente optar por tributar por la diferencia entre el precio de transmisión y el de adquisición (plusvalía real) o por el importe obtenido de la aplicación de los coeficientes sobre el valor catastral en función del número de años transcurridos desde la adquisición (plusvalía objetiva)
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