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A query was raised regarding the taxable base for Stamp Duty (Documented Legal Acts) in the case of the 'ob rem' linking of two hotel properties. The Directorate General for Tax (DGT) ruled that the taxable base shall be the declared value of the property being linked, excluding the value of the principal property.
Cuestión planteada ¿Cuál es la base imponible del Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados, en la modalidad actos jurídicos documentados, documentos notariales, de la vinculación ob rem de estas fincas?
La vinculación ob rem de fincas es inscribible en el Registro de la Propiedad al limitar la libre disposición de las mismas. Al tener contenido económico, la base imponible se determina según la regla general del artículo 30.1 del TRLITPAJD. Por tanto, la base será el valor declarado de la finca anexa que se vincula a la principal, excluyendo el valor de esta última.
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