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The consultant asks how the declaration of new construction and the establishment of a horizontal division in a building are taxed. The DGT responds that both are distinct conventions subject to Legal Documentary Acts with specific taxable bases.
Cuestión planteada Primera: Tributación de la constitución de la división horizontal en el ámbito Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados.
La declaración de obra nueva y la división horizontal son dos convenciones diferenciadas sujetas a Actos Jurídicos Documentados. Para la declaración de obra nueva, la base imponible es el coste real de la obra realizada. Para la división horizontal, la base imponible incluye tanto el valor real del coste de la obra nueva como el valor real del terreno, sin que este valor sea inferior al valor de referencia del Catastro.
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