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A query was raised regarding whether the deed of establishment of a Compensation Board is subject to Stamp Duty (AJD) and how to calculate its tax base. The DGT indicates that, although it meets the requirements to be taxed on a variable rate, it could be exempt if it acts as a public body.
Cuestión planteada Si la escritura de constitución de la Junta de Compensación referenciada, así como las posibles adhesiones posteriores de nuevos miembros, está sujeta a la liquidación del impuesto sobre transmisiones patrimoniales y actos jurídicos documentados (ITPAJD) en la modalidad de actos jurídicos documentados (AJD), y en el caso afirmativo, cuál sería el cálculo de la base de aplicación de la misma.
La escritura de constitución de una Junta de Compensación está sujeta a la cuota variable de AJD sobre el valor de las fincas incluidas, siempre que no sea un acto de transmisión onerosa o societaria. No obstante, si la Junta actúa en ejercicio de funciones públicas delegadas, se integra en el ámbito de los organismos públicos y tiene derecho a la exención del artículo 45.I.A) a). Si realizara actividades lucrativas, se equipararía a una sociedad y aplicaría la exención por constitución de sociedades del artículo 45.I.B) 11.
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