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The taxpayer inquired whether the grouping and horizontal division of estates to extinguish a co-ownership would be subject to a single AJD tax under Supreme Court doctrine. The DGT ruled that said judgment is not applicable and that each convention must be taxed separately.
Cuestión planteada Teniendo en consideración que la agrupación y división horizontal son actos previos e imprescindibles para la disolución del proindiviso, si es aplicable a dichas operaciones la doctrina del Tribunal Supremo recogida en la Sentencia 1286/2023, de 18 de octubre y devengarían un solo AJD por la extinción del condominio
No es aplicable la sentencia del Tribunal Supremo 1286/2023 porque en este caso no existe un proindiviso preexistente que obligue a la división horizontal. Al realizarse la agrupación, la división horizontal y la adjudicación, cada una de estas convenciones tributará de forma independiente bajo la modalidad de actos jurídicos documentados.
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