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A query was raised regarding whether modifying participation coefficients in a community of owners or the surface area of a horizontal division triggers ITP and Stamp Duty (AJD). The Directorate General for Taxes (DGT) ruled that no onerous transfer occurs and that Stamp Duty is only applicable if the modification results in an increase in the total surface area.
Cuestión planteada Repercusiones de las anteriores operaciones y determinación de cuál sería la base imponible para el cálculo de los aranceles de la notaria, del Registro de la Propiedad y del Impuesto de Transmisiones Patrimoniales y Actos Jurídicos Documentados.
La modificación de coeficientes sin alterar las superficies no está sujeta a la cuota variable de AJD por carecer de objeto con cantidad o cosa valuable. Si la modificación de superficies mantiene la superficie global, tampoco hay contenido valuable. Solo tributará por la cuota variable de AJD si la medición resulta en un aumento de la superficie respecto a la declaración de división horizontal inicial, siendo la base imponible el valor de la división horizontal correspondiente al aumento declarado.
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