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The taxpayer inquired how to quantify the tax base for the deed of cancellation of a real estate purchase option for Stamp Duty (AJD). The DGT ruled that the rules for onerous transfers can be applied by analogy, using 5% of the property's actual value if no specific price has been agreed upon.
Cuestión planteada Confirmación de los siguientes extremos:
La escritura de cancelación de una opción de compra inscrita en el Registro de la Propiedad constituye hecho imponible de la cuota variable de Actos Jurídicos Documentados. Ante la falta de una norma específica para cuantificar la base imponible en esta modalidad, es aplicable por analogía el artículo 14.2 del Texto Refundido del ITP y AJD. Por tanto, si no existe un precio especial para la opción, la base imponible será el 5 por 100 del valor real del inmueble.
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