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A query was raised regarding whether the registration rectification required to return estates following the declaration of absolute nullity of a sale due to simulation is subject to ITPAJD (Transfer Tax). The DGT ruled that the recovery does not constitute a new transfer, although the deed could be subject to Stamp Duty if required.
Cuestión planteada Si la rectificación registral consistente en devolver al consultante las fincas que fueron transmitidas en virtud de contrato de compraventa, ahora declarado nulo de pleno derecho, está sujeta al Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados.
La recuperación de los inmuebles por los vendedores no constituye una nueva transmisión, sino la resolución de la compraventa original, por lo que no está sujeta a la modalidad de transmisiones patrimoniales onerosas. Si la inscripción requiere escritura pública, esta tributará por actos jurídicos documentados al cumplir los requisitos del artículo 31.2 del TRLITPAJD. Si la sentencia judicial es suficiente para la inscripción, no habrá sujeción al impuesto al no tratarse de una primera copia de escritura pública.
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