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A taxpayer queried how Stamp Duty (ITPAJD) applies to the purchase of a home under construction via two separate deeds, and whether a resolutory condition regarding construction deadlines is subject to the tax. The Directorate General for Tax (DGT) ruled that both deeds are subject to Stamp Duty, but the resolutory condition based on construction timelines is not.
Cuestión planteada Primero: Cómo tributará el consultante en el Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados por las dos escrituras que van a realizar, teniendo en cuenta que la transmisión del inmueble estará sujeta y no exenta del IVA.
Las escrituras de compraventa de cosa futura y de entrega de la vivienda tributan por la modalidad de actos jurídicos documentados al ser inscribibles, tener contenido valuable y no estar sujetas a otras modalidades. La base imponible se determinará según los artículos 10 y 30 del TRLITPAJD. La condición resolutoria por incumplimiento del plazo de construcción no está sujeta al impuesto porque no garantiza el pago del precio aplazado, sino otra obligación.
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