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The taxpayer asks whether ownership of land obtained through acquisitive prescription (usucapion) via a court ruling is subject to ITPAJD. The DGT responds that it is not subject to tax, neither as an onerous transfer of assets nor as a documented legal act.
Cuestión planteada Si la adquisición por prescripción adquisitiva o usucapión está sujeta al Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos y, en caso afirmativo, si estaría prescrito, dado que la finca afectada por la declaración judicial consta que es poseída por la consultante a título de dueña por más de treinta años.
La adquisición por usucapión no está sujeta a transmisiones patrimoniales onerosas porque es una adquisición originaria donde falta el elemento de transmisión. Asimismo, no está sujeta a actos jurídicos documentados porque el documento que acredita la propiedad es una sentencia judicial y no una escritura, acta o testimonio notarial.
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