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A query was raised regarding how to determine the tax base for Stamp Duty (AJD) when a new construction is declared and the horizontal division of a building is modified to include an unregistered element. The Directorate General for Tax (DGT) ruled that both agreements must be taxed separately and that the tax base should only consider the newly added element.
Cuestión planteada Si la base imponible en el Impuesto sobre Actos Jurídicos Documentados por la ampliación de la división horizontal se corresponde con el valor de la obra que se amplía más el valor proporcional del terreno o, si por el contrario, se corresponde con el valor total del edificio (valor de todo el suelo más valor de toda la construcción).
La declaración de obra nueva tributa por el valor real de coste de la obra nueva que se declare. En la constitución de edificios en régimen de propiedad horizontal, la base imponible incluye el valor real de coste de la obra nueva y el valor real del terreno. Al añadir un elemento, la base imponible de la obra nueva será el coste de dicho elemento, mientras que en la división horizontal se sumará el coste de ese elemento más el valor del terreno correspondiente.
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