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The taxpayer inquired whether Stamp Duty (AJD) must be paid when formalising a rural land lease agreement through a public deed. The Directorate-General for Taxes (DGT) ruled that if the lease is subject to VAT and not exempt, it is not liable for Transfer Tax (ITP) but is subject to Stamp Duty (AJD).
Cuestión planteada Si hay que liquidar la modalidad actos jurídicos documentados del Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados.
Si el arrendamiento está sujeto y no exento de IVA, la operación no está sujeta a la modalidad de transmisiones patrimoniales onerosas por incompatibilidad. En ese caso, la elevación a escritura pública permite la aplicación de la modalidad de actos jurídicos documentados. Esta última incluye una cuota fija por el papel timbrado y una cuota variable si se cumplen los requisitos del artículo 31.2 del TRLITPAJD.
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