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A taxpayer inquired whether purchasing a plot of land to build a primary residence could benefit from a reduced rate under the ITPAJD. The Directorate General for Taxes (DGT) ruled that the transaction is subject to the tax and that the availability of reduced rates depends on the specific regulations of the Autonomous Community.
Cuestión planteada Si la operación descrita podría beneficiarse de un tipo impositivo reducido en el Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados o, en el caso de no poder beneficiarse ahora, si podría reclamar la diferencia una vez construida la vivienda.
La adquisición de un solar es una transmisión onerosa sujeta al ITPAJD. La normativa estatal no contempla tipos impositivos reducidos para este supuesto. No obstante, las Comunidades Autónomas tienen competencia para regular los tipos de gravamen en la transmisión de bienes inmuebles, por lo que debe consultarse la normativa de Canarias para verificar si existe algún tipo reducido aplicable.
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