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The applicant asks whether the deed for the cancellation of a horizontal division dating from 2002 is subject to tax and if a refund of taxes paid can be requested. The DGT explains that taxation depends on whether the deed is a mere cancellation without valuable content or if it constitutes a new horizontal division.
Cuestión planteada Si dicha escritura de cancelación debe tributar y si se puede pedir devolución de ingresos indebidos por la división horizontal del año 2002, ya que la misma no se ha hecho efectiva.
Si la escritura es una cancelación de la división horizontal registrada sin contenido valuable, no debe tributar por la cuota variable según el artículo 31.2 del TRLITPAJD. No obstante, si la operación constituye una nueva división horizontal distinta de la anterior, se produce un nuevo hecho imponible. Respecto a la devolución, solo procede si se declara la nulidad, rescisión o resolución de un acto por resolución firme, siempre que no haya efectos lucrativos.
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