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A query was raised regarding whether the cancellation of a resolutory condition in a commercial premises purchase triggers taxation. The DGT ruled that taxation only applies if the cancellation is formalised through a public deed or notarial act.
Cuestión planteada Tributación de la cancelación de la condición resolutoria.
Si la cancelación se realiza mediante documento notarial, escritura o acta, estará sujeta a la cuota variable de AJD según el artículo 31.2 del TRLITPAJD. En ese caso, la base imponible será el valor declarado y el sujeto pasivo quien inste el documento. Si la cancelación se hace mediante documento privado o instancia al Registrador, no habrá tributación por AJD al no ser un documento notarial.
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