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The applicant inquires about the taxation of the transfer of ownership of land adjacent to a ground floor. The DGT rules that it depends on whether the transaction is onerous or gratuitous, and whether it involves modifications to the horizontal division.
Cuestión planteada Si para subsanar la escritura y trasladar el dominio de la finca aneja al sótano en favor de la planta baja debe tributarse en el Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados, en la modalidad de Transmisiones Patrimoniales Onerosas o en la de Actos Jurídicos Documentados. Si la base sería el importe del valor del local o el del edificio en su conjunto y quien sería el sujeto pasivo.
Si existe contraprestación, la operación tributa por transmisiones patrimoniales onerosas del ITP y AJD, siendo el adquirente el sujeto pasivo. Si es gratuita, tributa por el Impuesto sobre Sucesiones y Donaciones. La base imponible será el valor de referencia catastral, salvo que el precio o valor declarado sea superior. Si la escritura incluye modificaciones de la división horizontal con contenido económico, estas podrían tributar por la cuota variable de AJD de forma independiente.
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