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A query was raised regarding whether a deed to change the use of a property from commercial premises to residential in the Land Registry is subject to Documented Legal Acts (AJD) tax. The DGT ruled that, as the property is already registered as residential in the Cadastre, the change does not modify the cadastral value and therefore lacks taxable content for the variable instalment.
Cuestión planteada Si la referida escritura de cambio de uso del inmueble estaría sujeta al Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados.
Para que la escritura de cambio de uso tribute por la cuota variable de AJD, debe tener por objeto una cantidad o cosa valuable. El cambio de uso tiene contenido valuable cuando influye en la determinación del valor real del bien al modificar su valor catastral. Si el inmueble ya consta como vivienda en el Catastro, la escritura para reflejar ese uso en el Registro de la Propiedad no implica modificación del valor catastral y no está sujeta a dicha cuota.
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