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A developer sought clarification on whether a deed to nullify a land subdivision and a 2006 new build declaration was subject to ITP and AJD taxes. The DGT ruled that the cancellation of the subdivision is subject to the variable rate, whereas the cancellation of the new build status carries no taxable value and is therefore not subject to tax.
Cuestión planteada Si está sujeta al Impuesto de Transmisiones Patrimoniales y Actos Jurídicos Documentados la escritura pública por la que se deja sin efecto otra anterior de segregación y declaración de obra nueva otorgada en 2006, cancelándose las inscripciones registrales derivadas de la misma y pasando la finca matriz inicial a responder de la totalidad del préstamo hipotecario. Y, de estar sujeta, cuál sería la base imponible, el sujeto pasivo y el tipo aplicable.
La operación contiene dos convenciones distintas que tributan por separado. La cancelación de la segregación de una finca es un acto inscribible con contenido valuable, por lo que tributa por la cuota variable según el artículo 31.2 del TRLITPAJD. Por el contrario, la escritura de cancelación de la declaración de obra nueva y división horizontal carece de contenido valuable al no haber obra nueva cuyo valor real se pueda considerar, por lo que no está sujeta a la cuota variable de Actos Jurídicos Documentados.
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