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A query was raised regarding whether the taxable base for Stamp Duty (AJD) on a new build declaration should be the original construction cost or its current value. The Directorate General for Tax (DGT) ruled that it must be the actual material execution cost of the work.
Cuestión planteada Si la base imponible a aplicar a efectos del Impuesto de Actos Jurídicos Documentados sería el coste de la construcción en su momento o la valoración actual de misma y, en este último caso, cómo determinar dicha valoración ya que no ha habido una transmisión onerosa.
La base imponible de la escritura de declaración de obra nueva está constituida por el valor real de coste de la obra que se declara. Este valor corresponde al coste de ejecución material de la obra y no puede equipararse con su valor de mercado. El momento del devengo del impuesto es irrelevante para determinar dicho coste, por lo que no procede actualizar el valor a la fecha de la escritura.
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