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A taxpayer queried the tax treatment regarding modifications to a building floor (new construction and horizontal division). The DGT ruled that Transfer Tax (ITP) does not apply as there is no transfer of property, but Stamp Duty (AJD) is due based on the value of the new construction carried out.
Cuestión planteada Tratamiento fiscal de las modificaciones de la primera planta del inmueble.
Las modificaciones de obra nueva y división horizontal no son transmisiones onerosas (ITP) al no haber cambio de titularidad. Sin embargo, tributan por la cuota variable de AJD al ser documentos inscribibles con objeto valuable. La base imponible será el valor real de coste de la obra nueva, sin incluir el resto del edificio no afectado. El sujeto pasivo es quien inste el documento, generalmente el propietario.
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