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An individual has enquired whether the assignment of rights under a private contract for the sale of a property under construction to a third party is subject to tax. The DGT has ruled that the transaction is subject to ITPAJD under the category of onerous transfers of assets.
Cuestión planteada Tributación de la operación.
La cesión de derechos de un contrato de compraventa de un inmueble en construcción antes de su entrega es una transmisión patrimonial onerosa sujeta al ITPAJD. El sujeto pasivo es el adquirente del derecho. La base imponible es el valor real del inmueble en el momento de la cesión, sin que pueda ser inferior a la contraprestación satisfecha por la cesión.
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