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The applicant inquires about the taxation of the horizontal division of a building and its subsequent sale. The DGT rules that horizontal division is subject to Stamp Duty (AJD) and that the transfer will depend on whether the seller is a business professional and the applicability of VAT exemptions.
Cuestión planteada Tratamiento de la referida operación con respecto al Impuesto sobre el Valor Añadido y al Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados.
La escritura de división horizontal constituye un hecho imponible de la cuota variable del AJD. Si la transmisión del inmueble la realiza un empresario en su actividad, estará sujeta al IVA y, por tanto, al AJD por su cuota variable. Si la transmite un no empresario, o si la entrega está exenta de IVA, estará sujeta al ITP en la modalidad de transmisiones patrimoniales onerosas, sin cuota variable de AJD.
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