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A query was raised regarding the taxable base for settling Documented Legal Acts (AJD) in a new build declaration. The Directorate General for Taxes (DGT) ruled that the base must be the actual cost of executing the works rather than its market value.
Cuestión planteada Cuál sería la base imponible al objeto de liquidar los actos jurídicos documentados, y si sería correcto entender que el valor real del bien o derecho vendría constituido por el importe consignado a efectos de la liquidación de la licencia municipal a pesar de dar cumplimiento al acto de inscripción tiempo después.
La base imponible en las escrituras de declaración de obra nueva está constituida por el valor real de coste de la obra nueva declarada. Este valor debe ser el de ejecución material de la obra, sin incluir el IVA, honorarios profesionales, beneficio empresarial del contratista ni tasas o precios públicos. El coste es el que fue en el momento de la ejecución, por lo que el momento del devengo es irrelevante y no procede actualizar el valor. No se puede equiparar este coste con el valor de mercado del inmueble terminado.
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