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The taxpayer inquires whether changing a 'propter rem' obligation to an 'ob rem' obligation regarding a dwelling and a plot of land is subject to taxation. The DGT determines that the gratuitous transfer of the property constitutes a donation subject to Inheritance and Gift Tax (ISD), and the deed of obligation is subject to Stamp Duty (AJD).
Cuestión planteada Si el cambio de vinculación estaría sujeto al Impuesto de Sucesiones y Donaciones y, en caso afirmativo, cuál sería la base imponible y, en caso negativo, si el cambio de uso estaría sujeto a otro impuesto
La transmisión a título gratuito de la finca ajardinada constituye un hecho imponible del Impuesto de Sucesiones y Donaciones, con base imponible el valor neto de los bienes. Por otro lado, la escritura de vinculación ob rem de dos o más fincas está sujeta a la cuota variable del Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados por ser un acto inscribible en el Registro de la Propiedad.
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