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A query was raised regarding whether a deed rectifying the horizontal division of a development is subject to Stamp Duty (AJD). The DGT ruled that the mere modification of coefficients or floor areas does not trigger AJD if the value of the land or the construction remains unchanged; however, converting private elements into common elements (or vice versa) does incur taxation.
Cuestión planteada 1ª Si la escritura de rectificación de la anterior división horizontal estaría sujeta a la modalidad de Actos Jurídicos Documentados y, en su caso, cuál sería la base imponible y el tipo impositivo y si tendría algún beneficio fiscal.
La modificación de la división horizontal no está sujeta a transmisiones patrimoniales ni a la cuota gradual de AJD si no se altera el coste de la obra nueva o el valor del terreno. No obstante, la conversión de elementos privativos en comunes, o viceversa, constituye una transmisión de bienes que tributará por ITP y AJD (si es onerosa) o por ISD (si es gratuita). Además, la escritura de afectación o desafectación de dichos elementos estará sujeta a la cuota gradual de AJD por tener un objeto valuable e inscribible.
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