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A taxpayer inquired whether the acquisition of a plot in 1977 was exempt from ITP on the grounds that the tax did not exist at that time. The DGT clarifies that the tax did indeed exist on that date and that the current ownership registration file is subject to the settlement of the tax.
Cuestión planteada Confirmación de que, dado que en la fecha de adquisición de la parcela no existía el Impuesto de Transmisiones Patrimoniales y Actos Jurídicos Documentados, no cabe la posibilidad de acreditar el pago del mismo, por lo que la adquisición del bien estaría exenta o no sujeta por el citado impuesto.
En 1977 sí existía el Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados bajo el Decreto 1018/1967. Según el artículo 7.2.c) del actual Texto Refundido, los expedientes de dominio están sujetos al impuesto, a menos que se acredite haber satisfecho el mismo, la exención o la no sujeción por la transmisión original. Por tanto, debe estarse a la fecha del expediente instado en 2019 para determinar la obligación tributaria.
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