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A query was made regarding the taxation of a deed that declares new construction (an additional dwelling) and modifies the horizontal division of a building. The DGT determines that both acts are subject to Stamp Duty (Actos Jurídicos Documentados).
Cuestión planteada Tributación de la operación.
La declaración de obra nueva y la modificación de la división horizontal son dos convenciones distintas sujetas al impuesto de AJD por cumplir los requisitos del artículo 31.2 del TRLITPAJD. La base imponible para la obra nueva es el valor real de coste de la nueva vivienda, mientras que para la división horizontal será el coste de dicha vivienda más el valor del terreno correspondiente. La modificación de los coeficientes de copropiedad de las viviendas ya existentes no está sujeta al impuesto al no tener por objeto cantidad o cosa valuable.
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