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The applicant asks whether the deed for the grouping and horizontal division of a property triggers ITP or AJD taxes. The DGT determines that ITP is not applicable as there is no transfer of assets, but AJD is due if the division alters the property's surface area.
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 modificación de la división horizontal sí tributa por AJD cuando se produce una alteración de la superficie del inmueble. La base imponible será el valor real de coste de la obra nueva y el valor real del terreno referidos exclusivamente al inmueble objeto de la modificación.
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