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A homeowners' association has requested clarification regarding the taxation of the free transfer of a semi-basement (erroneously registered as the developer's private property) to convert it into a common element. The DGT indicates that the transfer of ownership must be taxed under ITPAJD or ISD, whereas the modification of participation coefficients does not trigger the tax.
Cuestión planteada Tributación de la operación.
La conversión de una finca privativa del promotor en elemento común de la comunidad constituye una transmisión de bienes inmuebles. Esta debe tributar por la modalidad de transmisiones onerosas del ITPAJD o por el Impuesto sobre Sucesiones y Donaciones, dependiendo del medio jurídico utilizado, salvo que se demuestre la exención por subsanación de ineficacia de actos anteriores. Por otro lado, la variación de los coeficientes de participación no devenga la cuota gradual de Actos Jurídicos Documentados si no se alteran las superficies de los pisos y locales, al no tener por objeto cantidad o cosa valuable.
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