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A community of owners sought clarification on whether the deed linking a property that was never built (intended for a common area) should be taxed based on the value of that specific property or the entire building. The DGT has determined that the deed has a taxable object and must be taxed according to the value of the linked property.
Cuestión planteada Cuál sería la base imponible del impuesto de Actos Jurídicos Documentados de la escritura de elevación a público del acuerdo de vinculación "ob rem", el valor de finca registral inexistente o el valor de todas las fincas del edificio.
La vinculación 'ob rem' de una finca constituye hecho imponible de la cuota variable del impuesto de Actos Jurídicos Documentados. El objeto valuable es la finca que se vincula, aunque esta no exista en la forma descrita en el Registro por no haberse construido. La base imponible será el valor declarado de dicha finca, según el artículo 30.1 del TRLITPAJD.
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