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A query was raised regarding whether the modification of horizontal division following renovation works triggers Stamp Duty (AJD) and on what basis. The DGT ruled that the conversion of private surface area into common elements is taxable, whereas changes to participation coefficients are not.
Cuestión planteada Importe que se debe liquidar por el concepto tributario de Actos Jurídicos Documentados, por la modificación de la división horizontal necesaria a raíz de las obras de rehabilitación y, concretamente, la base imponible que debe declararse para el cálculo del citado impuesto, si estaría compuesta por el valor de la finca cuyo coeficiente de participación se modifica o debe incluirse en la misma el de aquellas unidades cuyo uso resulta alterado.
La escritura que formalice la afectación de parte de elementos privativos para convertirlos en elementos comunes está sujeta a la cuota gradual de AJD por tener objeto cantidad o cosa valuable y ser inscribible. La base imponible será el valor declarado de la parte de superficie reducida. Sin embargo, la modificación de los coeficientes de propiedad horizontal no tributa por esta cuota al no tener por objeto cantidad o cosa valuable.
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