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A query was raised regarding whether the exemption for land repartitioning under Article 45.I.B.7 of the TRLITPAJD applies to the Documented Legal Acts (AJD) modality in cases involving a single owner. The Directorate General for Taxes (DGT) ruled that this exemption cannot be applied to AJD in such circumstances.
Cuestión planteada Aplicación de la exención prevista en el artículo 45.I.B.7 del texto refundido del Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados, en relación con la sujeción por la modalidad de Actos Jurídicos Documentados que se produciría en el caso de la reparcelación realizada por un único propietario.
La exención del artículo 45.I.B.7 del TRLITPAJD se refiere estrictamente a las transmisiones que se realicen a las Juntas de Compensación. Debido a la prohibición de aplicar la analogía para extender beneficios fiscales, no se puede aplicar esta exención a la modalidad de Actos Jurídicos Documentados en casos de reparcelación de propietario único.
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