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A query was raised regarding whether a deed confirming excess area in a registered property is subject to Transfer Tax (ITP) or Stamp Duty (AJD). The Directorate General for Taxes (DGT) ruled that no transfer of land or taxable object occurs, and therefore no tax is due.
Cuestión planteada Si al supuesto planteado le es de aplicación el criterio establecido en la Consulta V0685-15 de 3 de marzo de 2015, de tal forma que la escritura pública de constatación de exceso de cabida no quede sujeta a la modalidad de transmisiones patrimoniales onerosas ni a la cuota gradual de documentos notariales, de la modalidad de actos jurídicos documentados.
La constatación de un exceso de cabida basada en datos catastrales de una finca ya inscrita y con linderos delimitados no constituye una transmisión patrimonial onerosa, pues solo rectifica numéricamente la superficie sin adquirir nueva porción de terreno. Asimismo, no está sujeta a la cuota gradual de actos jurídicos documentados porque el acta no tiene por objeto una cantidad o cosa valuable. No obstante, si el exceso implicase la adquisición de una finca colindante, sí procedería el impuesto.
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