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A company inquired whether it could recover the tax paid on documented legal acts after renouncing a building permit for the remaining dwellings in a project. The DGT ruled that renunciation does not constitute a ground for a refund.
Cuestión planteada Si se puede entender amparada por el artículo 57 del texto refundido del Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados si el Ayuntamiento que otorgó la licencia reconoce la renuncia a dicha licencia de construcción, y, por tanto, merecer la devolución tributaria de la liquidación practicada.
La renuncia a una licencia de construcción no constituye una nulidad, rescisión o resolución de contrato según el artículo 57 del TRLITPAJD. Al no producirse ninguno de los supuestos legales de devolución, no procede la restitución de las cuotas del impuesto devengadas conforme a derecho.
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