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The taxpayer inquires about the tax implications of mutually agreeing to terminate a sale and purchase agreement for rural land. The DGT rules that, because the termination is by mutual consent rather than by judicial or administrative order, it is considered a new act subject to taxation.
Cuestión planteada - Tributación de la resolución del contrato en el ITPAJD.
La resolución de un contrato por mutuo acuerdo de las partes no permite la devolución del impuesto satisfecho y se considera un acto nuevo sujeto a tributación en el ITPAJD. Si la nueva transmisión no está sujeta a IVA, tributará por transmisiones patrimoniales onerosas. Si el acto resulta sujeto y no exento de IVA, la escritura podría tributar por actos jurídicos documentados.
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