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A query was raised regarding whether the cancellation of a resolutory condition based on construction parameters (rather than non-payment of the price) is subject to ITP and AJD. The DGT ruled that such conditions do not constitute explicit resolutory conditions for tax purposes and therefore do not trigger taxation.
Cuestión planteada 1.- Si la cancelación de una condición resolutoria que faculta a las partes a resolver la compraventa por un incumplimiento distinto del pago del precio aplazado, está sujeta a tributación por el Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados.
Solo tributan las condiciones resolutorias que garantizan el pago del precio aplazado según el artículo 11 de la Ley Hipotecaria. Las condiciones que no garantizan el pago del precio, sino otras circunstancias, son elementos accidentales del negocio jurídico y no constituyen condiciones resolutorias explícitas para el impuesto. Por tanto, no están sujetas a tributación en ITP ni en AJD.
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