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A query was raised regarding whether a deed intended to reverse the segregation of plots following a nullity judgment must be subject to ITP and AJD. The DGT ruled that the transaction is exempt provided that the original segregations were subject to taxation.
Cuestión planteada Si la escritura de resolución de segregación o división en cumplimiento de la sentencia judicial debe tributar por el Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados, o si resulta de aplicación prevista en el artículo 45.I.B) 13 del texto Refundido del citado impuesto.
La escritura de resolución de segregación o división, dictada en cumplimiento de una sentencia judicial que declara la nulidad de pleno derecho de actos anteriores, está exenta de ITP y AJD. Esta exención se aplica según el artículo 45.I.B) 13 del TRLITPAJD si el objeto exclusivo es salvar la ineficacia de actos anteriores por los que se hubiera satisfecho el impuesto y que estuvieran afectados de vicio de nulidad.
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