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A query was raised regarding whether the judicial rescission of a sale and purchase agreement constitutes a new taxable event for ITP and AJD. The DGT ruled that no new transfer has occurred, but rather a recovery of ownership, which excludes the category of onerous transfers.
Cuestión planteada Si, en caso de declararse judicialmente la resolución del contrato, ello supondría una modificación del hecho imponible inicialmente declarado o un nuevo hecho imponible sujeto al Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados.
El cumplimiento de una condición resolutoria expresa no constituye una nueva transmisión a favor del vendedor, sino la recuperación del dominio. Por tanto, no se debe liquidar por la modalidad de transmisiones patrimoniales onerosas. No obstante, la operación estará sujeta a la cuota variable de Actos Jurídicos Documentados si se cumplen los requisitos del artículo 31.2 del Texto Refundido.
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