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A query was raised regarding whether a notarial ownership proceeding to register a property for the first time is subject to Transfer Tax (ITP) if the tax for the current sale has already been paid. The DGT ruled that the proceeding constitutes an independent taxable event if its purpose is to remedy the lack of title from a previous transfer.
Cuestión planteada Si al haber satisfecho el Impuesto de transmisiones patrimoniales y actos jurídicos documentados por el título de transmisión, el acta que dé por finalizado el expediente de dominio, tiene la calificación de transmisión patrimonial sujeta a efectos del impuesto, o si estaría no sujeta o exenta en virtud del artículo 7.2C) del Real Decreto Legislativo 1/1993 por el que se aprueba el Texto Refundido de la Ley del impuesto sobre transmisiones patrimoniales y actos jurídicos documentados.
El expediente de dominio es un hecho imponible del ITP y AJD según el artículo 7.2.C) del TRLITPAJD. No tributará si se acredita haber satisfecho el impuesto o la exención por la transmisión cuyos bienes se suplen con dicho expediente. En este caso, el expediente busca suplir la falta de título de una transmisión anterior a la compraventa de la consultante, por lo que la liquidación de esa transmisión previa es independiente de la realizada por la adquisición actual.
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