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A query was raised regarding whether registering an excess area in a property already on the Land Registry, via a deed of notoriety based on cadastral data, is subject to Transfer Tax (ITP) and Stamp Duty (AJD). The Directorate General for Tax (DGT) ruled that there is no transfer of ownership or taxable object if the process merely rectifies the measurements of a property with already established boundaries.
Cuestión planteada Tributación en el Impuesto de Transmisiones Patrimoniales y Actos Jurídicos Documentados del acta de notoriedad para constatar en el registro de la propiedad el exceso de cabida de una finca ya inscrita.
La constatación de un exceso de cabida de una finca ya inscrita con linderos delimitados no constituye una transmisión onerosa, pues no supone la adquisición de terreno nuevo ni la configuración de una finca distinta, sino una rectificación numérica de su superficie. Asimismo, el acta de notoriedad no está sujeta a la cuota variable de AJD porque no tiene por objeto una cantidad o cosa valuable. No obstante, si el exceso implicase la adquisición de una finca colindante, sí procedería la liquidación del impuesto.
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