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A query was raised regarding whether a deed for horizontal division and declaration of new building following a developer's bankruptcy triggers ITP and AJD taxes. The DGT ruled that no onerous transfers have occurred, but AJD tax is due on the horizontal division if the surface area is altered.
Cuestión planteada Implicaciones fiscales a efectos del Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados del otorgamiento de la referida escritura.
La declaración de obra nueva no tributa por la cuota variable de AJD si no hay obra nueva cuyo valor real pueda considerarse. No obstante, la división horizontal sí tributa por AJD si se produce una alteración de la superficie del inmueble. En este caso, la base imponible será el valor real de coste de la obra nueva y del terreno referidos exclusivamente al inmueble afectado.
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