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Consultants who purchased an unregistered property wish to initiate a notarial ownership proceeding. They are inquiring whether this process is subject to ITPAJD, given that they have already paid the transfer tax for the original purchase.
Cuestión planteada Si al haber satisfecho el Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados por la adquisición del inmueble, el acta que dé por finalizado el expediente de dominio tiene la calificación de transmisión patrimonial sujeta a efectos del impuesto, o si estaría no sujeta o exenta en virtud del artículo 7.2.C) del Real Decreto Legislativo 1/1993 por el que se aprueba el texto refundido de la Ley del impuesto sobre transmisiones patrimoniales y actos jurídicos documentados.
El expediente de dominio constituye un hecho imponible por sí mismo, salvo que se acredite haber satisfecho el impuesto o la exención de la transmisión cuyo título se supla. En este caso, la compraventa realizada no es la transmisión que carece de título, ya que la escritura es un título válido. El expediente de dominio busca suplir la falta de título de transmisiones anteriores para permitir la inmatriculación, por lo que la liquidación de la transmisión anterior es independiente de la pagada por la compraventa actual.
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