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The inquirer asks whether they can pay tax on new construction and subsequently pay tax on the dissolution of the community instead of on the horizontal division. The DGT rules that each independent legal act must be taxed separately.
Cuestión planteada Si es posible declarar la obra nueva en construcción por importe de 700.000 € tributando por Actos Jurídicos Documentados y, simultáneamente, declarar la división horizontal y división de la comunidad y tributar por Actos Jurídicos Documentados por la disolución de la comunidad y no por la división horizontal, puesto que esta es necesaria para poder formalizar la disolución, adjudicando a cada una de las dos partes las viviendas en proporción a lsu aportación.
Cuando concurren varios hechos imponibles en un mismo documento, se debe exigir el derecho a cada uno de ellos. La única excepción es el tratamiento unitario del préstamo y su garantía. No es posible aplicar un tratamiento unitario a otros actos jurídicos aunque sean antecedentes necesarios entre sí, como la obra nueva y la división horizontal.
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