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A query was raised regarding whether the new procedure for the resumption of the successive chain of title, following the reform of the Mortgage Law, remains subject to tax. The Directorate-General for Taxes (DGT) ruled that the resulting notoriety deed still constitutes a taxable event for ITP and AJD and does not result in double taxation regarding subsequent transfers.
Cuestión planteada Si, teniendo en cuenta la nueva naturaleza jurídica del procedimiento notarial previsto en el artículo 208 de la Ley Hipotecaria, tras la reforma operada por la Ley 13/2015, así como el artículo 14 de la Ley 58/2003 que prohíbe la aplicación analógica de las normas tributarias, sería subsumible la formalización del mencionado procedimiento en el artículo 7.2.C de la Ley del Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados.
La reforma de la Ley Hipotecaria solo afecta a la tramitación del procedimiento de reanudación del tracto sucesivo, pero no a su naturaleza. El acta de notoriedad resultante es perfectamente subsumible en el artículo 7.2.C del TRLITPAJD. La liquidación de dicha acta no supone doble imposición con transmisiones posteriores, ya que el hecho imponible es la transmisión que el acta viene a suplir. La base imponible será el valor real del bien objeto del procedimiento hipotecario.
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