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A query was raised regarding whether the binding of two estates to ensure their simultaneous transfer is subject to Stamp Duty (AJD). The Directorate General for Tax (DGT) has determined that, as this is an agreement capable of being registered in the Land Registry, it must be subject to the variable rate.
Cuestión planteada Si la operación de vinculación ob rem descrita, mediante la que se prohibirá transmitir separadamente dos fincas de su propiedad, está sujeta la cuota variable del impuesto de Actos Jurídicos Documentados o si sigue siendo válido y resulta aplicable a la operación planteada el criterio mantenido por esta Dirección General en la consulta V2514, de 14 de diciembre de 2006.
La escritura de vinculación 'ob rem' de dos o más fincas está sujeta a la cuota variable del documento notarial. Esto se debe a que el pacto es inscribible en el Registro de la Propiedad y reúne los requisitos del artículo 31.2 del TRLITPAJD. La DGT modifica su criterio anterior al considerar que este tipo de vinculación sí tiene acceso al Registro.
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