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A query was raised regarding whether an inheritance received by a foundation should be taxed at the variable rate of Stamp Duty (AJD) and before which authority. The Directorate General for Taxes (DGT) ruled that, as it is not subject to Inheritance Tax or Transfer Tax (ITP), the deed must be taxed at the variable rate of AJD before the Autonomous Community where the Land Registry is located.
Cuestión planteada Si la operación planteada debe tributar por la cuota variable del documento notarial del Impuesto de Actos Jurídicos Documentados y si debe liquidarse ante la Agencia Tributaria y en qué modelo. En caso de no ser así , qué impuesto se debe abonar y ante qué órgano se debe presentar.
La herencia a favor de una fundación no está sujeta al Impuesto sobre Sucesiones, ya que este solo grava a personas físicas, ni al ITP, pues este requiere transmisiones onerosas inter vivos. Por tanto, la escritura pública debe tributar por la cuota variable de la modalidad de Actos Jurídicos Documentados. El órgano competente para la liquidación es la Comunidad Autónoma donde radique el Registro para la inscripción de los bienes.
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