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A company has enquired whether the deed for the cancellation of a horizontal property regime, intended for the demolition of a building, is subject to Stamp Duty (AJD). The DGT has ruled that it is not taxable because the document does not involve a valuable amount or asset.
Cuestión planteada Solicita se declare la no sujeción al Impuesto de Actos Jurídicos Documentados de la referida cancelación del régimen de propiedad horizontal, a consecuencia del derribo del edificio y no de un acto autónomo con transcendencia jurídica.
Para que un documento tribute por la modalidad de actos jurídicos documentados según el artículo 31.2 del TRLITPAJD, debe ser la primera copia de una escritura notarial, ser inscribible en el Registro de la Propiedad, tener contenido valuable y no estar sujeto a otras modalidades de impuestos. La escritura de cancelación de la división horizontal no tiene contenido valuable, por lo que no cumple los requisitos para tributar por este concepto.
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