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The applicant inquires which taxable events apply to the purchase of a disaffected asset and its subsequent grouping with their primary residence. The DGT determines that the sale depends on the status of the transferor and that the grouping does not constitute a transfer, but rather a documented legal act.
Cuestión planteada Qué hechos imponibles corresponde liquidar por la operación referida y si la liquidación por el Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados debe recaer sobre el valor de la entidad resultante o el valor del inmueble que se agrupa.
La agrupación de fincas no constituye una transmisión patrimonial onerosa al no modificar la titularidad. Esta operación tributa por la modalidad de Actos Jurídicos Documentados, siendo sujetos pasivos los interesados y la base imponible el valor de la finca resultante de la agrupación. En cuanto a la venta del elemento, la tributación dependerá de si los integrantes de la comunidad de propietarios son sujetos pasivos del IVA, lo que determinará si tributa por transmisiones patrimoniales onerosas o por la cuota variable de AJD.
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