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The DGT confirms that a purchase option on a under-construction property is subject to the tax on documented legal acts only if the document is a public deed, has a valuable object, is not subject to other taxes and is inscribable.
Cuestión planteada Si dicha opción de compra tributa por la modalidad de actos jurídicos documentados del Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados.
Para que la opción de compra tribute por actos jurídicos documentados debe ser escritura pública, tener contenido valuable, no estar sujeta a Sucesiones y Donaciones ni a otras modalidades de ITPAJD y ser inscribible en el Registro. La DGT indica que es poco probable que sea inscribible al tratarse de una vivienda no construida y no inscrita. Si fuera inscribible, cumpliría los requisitos del artículo 31.2 del TRLITPAJD; de lo contrario, no tributaría por esta modalidad.
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