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A query was raised regarding whether the transfer of land through compulsory expropriation within an urban transformation project is exempt from Transfer Tax (ITP) and Stamp Duty (AJD). The Directorate-General for Taxes (DGT) ruled that such exemption depends on compliance with the urban planning requirements set out in the Land Law.
Cuestión planteada Primera. Si la transmisión de terrenos operada mediante el procedimiento de tasación conjunta, en el seno de una expropiación forzosa de la totalidad del ámbito delimitado en una actuación de transformación urbanística, con el fin de ejecutar el planeamiento, está exenta del Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados, si el hecho imponible se produce después de entrar en vigor el real decreto legislativo 2/2008.
Las transmisiones de terrenos por operaciones distributivas de beneficios y cargas o por expropiación forzosa están exentas de ITP y AJD si cumplen los requisitos urbanísticos. En caso de no concurrir dicha exención, la base imponible será el valor real del bien transmitido, que no será inferior al justiprecio fijado en el expediente de expropiación, independientemente de los conceptos que se incluyan en él.
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