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A query was raised regarding whether the establishment of a horizontal property regime and the modification of participation coefficients are subject to ITP and AJD tax if tax has already been paid on the new build declaration. The DGT ruled that horizontal division is a distinct legal act that must be taxed separately.
Cuestión planteada Determinar si está sujeto al Impuesto de Transmisiones Patrimoniales y Actos Jurídicos Documentados el acuerdo de modificación de los coeficientes de participación y la constitución del régimen de propiedad horizontal, teniendo en cuenta que a la vista de la consulta V2620-18, de 28 de septiembre de 2018 puede llegarse a la conclusión de la no sujeción pues la constitución del régimen de propiedad horizontal no supone modificaciones registrales de las viviendas y locales, ni la modificación de sus superficies, ni la transmisión onerosa por parte de sus titulares.
La declaración de obra nueva y la división horizontal son hechos imponibles diferenciados que deben tributar de forma independiente por la cuota variable de AJD, aunque se realicen en el mismo documento. Mientras la declaración de obra nueva solo acredita la existencia de la edificación, la división horizontal constituye el título para que los pisos sean fincas registrales independientes. La base imponible de la división horizontal incluye tanto el valor de la obra nueva como el valor del terreno.
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