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A query was raised regarding whether the taxable base for the horizontal division of properties should consist of the new build cost and the purchase value of the plot, and whether these values require updating. The DGT ruled that the base must include the cost of the new construction and the value of the land as of the date of the horizontal division deed.
Cuestión planteada Si al formalizarse la escritura de división horizontal de las cuatro viviendas debe tomarse como base imponible la misma que se tuvo en cuenta al formalizar la escritura de obra nueva (8.500.000 pesetas), así como el valor de compra del solar, según consta en escritura de 23 de diciembre de 1983 (1.200.000 pesetas). Y, en tal caso, si dichos valores deben actualizarse en base a algún tipo de coeficiente.
En la escritura de división horizontal, la base imponible para actos jurídicos documentados se compone del valor real de coste de la obra nueva (según la escritura de su realización, sin coeficientes de actualización) y del valor real del terreno a la fecha de la escritura de división horizontal. Esto se debe a que la división horizontal modifica el régimen jurídico del inmueble íntegro, compuesto por terreno y construcción.
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