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A query was raised regarding whether the determination of participation coefficients following the configuration of a new private apartment is subject to Documented Legal Acts (AJD) tax. The DGT ruled that there is no tax liability if the surface area of the flats and premises remains unchanged.
Cuestión planteada Si la determinación de los coeficientes de participación en los elementos comunes de los distintos departamentos del edificio, como consecuencia de la desafectación y configuración como nuevo departamento privativo de uno de sus elementos comunes, tributa como hecho autónomo en la modalidad Actos Jurídicos Documentados del Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados. Y, en caso de estar sujeto y no exento, cuál sería la base imponible por la que debería declarar la operación.
La escritura de modificación de coeficientes de propiedad horizontal no está sujeta a la cuota gradual de AJD por carecer de objeto de cantidad o cosa valuable. Esto es así siempre que no se alteren las superficies de los pisos y locales y el valor real del coste de la obra nueva más el valor del terreno no sufran cambios por la nueva escritura.
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