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The taxpayer asks whether the deed recording the mutual termination of a sale and purchase agreement is exempt from Stamp Duty (AJD) or subject to taxation. The DGT rules that this mutual agreement constitutes a new act subject to taxation and does not entitle the parties to a refund of taxes previously paid.
Cuestión planteada Si la escritura que recoge el acuerdo de resolución del contrato de compraventa tributa por el Impuesto sobre Actos Jurídicos Documentados o está exento.
Si el contrato queda sin efecto por mutuo acuerdo de las partes, no procede la devolución del impuesto satisfecho y se considera un acto nuevo sujeto a tributación. En este caso, el documento notarial que recoge el mutuo acuerdo se considerará un acto nuevo sujeto a la modalidad de transmisiones patrimoniales onerosas. El apartado 4 del artículo 57 del TRLITPAJD establece que la resolución por mutuo acuerdo no da lugar a la devolución del impuesto.
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