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Siblings who inherited a property without registration sought clarification on whether notary-led ownership proceedings are subject to ITPAJD, having already paid Inheritance Tax. The DGT ruled that ownership proceedings constitute a taxable event in their own right, unless proof is provided of the payment of the transfer tax that the proceedings are intended to substitute.
Cuestión planteada Si al haber satisfecho el Impuesto sobre Sucesiones y Donaciones 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 7.2C) del Real Decreto Legislativo 1/1993.
Los expedientes de dominio se consideran transmisiones patrimoniales onerosas sujetas a ITPAJD por el mero otorgamiento del expediente. No tributarán si se acredita haber satisfecho el impuesto o la exención de la transmisión cuyo título se supla con dicho expediente. En este caso, la liquidación del ITPAJD es independiente de la liquidación del Impuesto sobre Sucesiones realizada por la herencia, ya que la falta de título de transmisiones anteriores es lo que genera la necesidad del expediente de dominio.
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