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A taxpayer has enquired whether the purchase of a garage space in 1980 is time-barred and which valuation should be applied. The DGT indicates that to calculate the statute of limitations, the date the document was delivered to the Land Registry official must be used. Furthermore, if the statute of limitations has not expired, the legal regime prevailing on the relevant date shall apply.
Cuestión planteada - Si se debe pagar el Impuesto de Transmisiones o si, por tratarse de una transmisión efectuada en 1980, dicho impuesto estaría prescrito y si, en caso de que proceda pagar el impuesto, debe calcularse conforme al valor de adquisición de las plazas de garaje en el año 1980 o conforme a su valor real en 2019.
Para determinar la prescripción del impuesto, se debe tener en cuenta la fecha de entrega del documento al funcionario del Catastro, según el artículo 1227 del Código Civil. La declaración de si un hecho imponible está prescrito es una cuestión de hecho que debe acreditarse ante la Administración competente. Si no hay prescripción, la liquidación y la valoración del inmueble se regirán por el régimen jurídico de la fecha que prevalezca a efectos de prescripción.
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