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A query was raised regarding whether the acquisition of estates by a Compensation Board through compulsory purchase is exempt from Transfer Tax (ITP). The Directorate General for Taxes (DGT) ruled that the exemption only covers the contribution of land and the subsequent allocation of plots in proportion to what was contributed.
Cuestión planteada Si, de acuerdo a lo dispuesto en el artículo 45.I.B) 7 del Texto Refundido de la Ley del Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados, la adquisición, vida expropiación, por parte de la Junta de Compensación de las fincas titularidad de los propietarios personas físicas no adheridos a la misma, estaría exenta del pago del citado impuesto o, en su caso, cuál sería el régimen tributario al que quedarían sometidas tales adquisiciones.
La exención del artículo 45.I.B.7 del TRLITPAJD se limita exclusivamente a la aportación de terrenos a las Juntas de Compensación y a las adjudicaciones de solares que estas realicen a los propietarios aportantes. No es posible aplicar la analogía para extender este beneficio fiscal a las transmisiones por expropiación forzosa, debido a la prohibición de la analogía en materia de exenciones establecida en la Ley General Tributaria.
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