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The inquirer asks whether a deed for the rectification of excess area, intended to align registry records with physical reality, is subject to Transfer Tax (ITP) and Stamp Duty (AJD). The DGT rules that no transfer occurs if only the measurements of a property with already defined boundaries are being rectified.
Cuestión planteada Si la escritura de exceso de cabida otorgada en 2015 está sujeta a tributación por el Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados por el valor de la diferencia de metros registrados a los reales, teniendo en cuenta que se trata de adecuar la realidad registral con la extraregistral, cuya modificación se produjo en virtud de la obra nueva otorgada en 2003, momento en el que se abonó el impuesto por los metros cuadrados reales construidos en el solar de 147 m2.
La constatación de exceso de cabida en una finca inscrita con linderos delimitados no implica la adquisición de terreno ni la configuración de una finca nueva, sino la rectificación de unidades de medida. Por tanto, no hay transmisión patrimonial onerosa si no existe un incremento patrimonial o ampliación del derecho de propiedad. Respecto a la modalidad de Actos Jurídicos Documentados, la escritura no está sujeta a la cuota variable por no tener por objeto cantidad o cosa valuable, pero sí a la cuota fija por papel timbrado.
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