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Consultants inquired about the taxes applicable to the heirs of sellers when a sale is rescinded due to non-payment. The DGT ruled that the recovery of the property does not constitute a new onerous transfer; instead, the deed must be taxed under the Stamp Duty (Actos Jurídicos Documentados) modality.
Cuestión planteada Si los consultantes formalizasen a día de hoy, de común acuerdo con los compradores, una escritura en la que dieran por resuelta la compraventa a consecuencia del incumplimiento del contrato por impago del precio, adjudicando el inmueble a los consultantes, en su calidad de herederos ¿Qué impuestos se devengarían a cargo de estos? En concreto:
La recuperación del dominio por resolución de la venta original no constituye una nueva transmisión patrimonial onerosa. No obstante, la escritura pública que formalice dicha recuperación estará sujeta a la cuota gradual de la modalidad de actos jurídicos documentados, al cumplir los requisitos de ser una primera copia de escritura, tener objeto valuable, ser inscribible en el Registro de la Propiedad y no estar sujeta a otras modalidades del impuesto.
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