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A query was raised regarding whether the redistribution of community property shares following the declaration of a new building should be subject to Documented Legal Acts (AJD) tax. The Directorate-General for Tax (DGT) ruled that such a modification is not subject to the tax if it does not involve a valuable amount or asset.
Cuestión planteada Partiendo de que la declaración de obra nueva está sujeta a Actos Jurídicos Documentados, se consulta si la posterior redistribución de las cuotas, resultante de la adición de una nueva entidad registral, debe también tributar por la modalidad de Actos Jurídicos Documentales y, en tal caso, si la base imponible sería el valor de la entidad registral adicionada (valor de la obra nueva más la parte proporcional del valor del suelo, según su cuota) o si la base imponible sería el valor total del edificio.
La variación de las cuotas de participación no devenga la cuota gradual de AJD siempre que no se alteren las superficies de los pisos y locales. Esto se debe a que la modificación de coeficientes no tiene por objeto cantidad o cosa valuable, ya que el valor real de la obra y del terreno no se modifica con la nueva escritura.
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