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A property developer has enquired whether a sale and purchase deed for a future property, containing a resolutory condition to secure deferred payment, is subject to ITPAJD. The DGT has ruled that such a condition is subject to Stamp Duty (ITPAJD) if formalised in a notarial deed.
Cuestión planteada Primero: En el momento de la elevación de la escritura pública de la futura transmisión de la finca que estará sujeta al IVA ¿se devengaría el ITPAJD por la modalidad de actos jurídicos documentados?
La constitución de una condición resolutoria explícita en garantía del pago aplazado está sujeta al ITPAJD por la modalidad de actos jurídicos documentados, siendo sujeto pasivo la entidad favorecida. La base imponible será el importe total cubierto por la condición. La cancelación de dicha condición también tributará por la cuota variable de actos jurídicos documentados si se realiza mediante documento notarial, pero no tributará si se hace por documento privado.
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