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A query was raised regarding whether the termination of horizontal property and the subsequent allocation of land following demolition could qualify for the exemption under Article 45.I.B.7 of the TRLITPAJD. The Directorate-General for Taxes (DGT) ruled that this exemption applies exclusively to contributions and allocations made by Compensation Boards.
Cuestión planteada Si puede acogerse a la exención establecida en el artículo 45.I.B.7 del texto refundido del Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados.
La exención del artículo 45.I.B.7 del TRLITPAJD solo alcanza a la aportación de terrenos a las Juntas de Compensación y a las adjudicaciones que estas realicen a los propietarios aportantes. No se incluye ninguna otra transmisión realizada al margen del proceso urbanístico de la Junta de Compensación. Se prohíbe la aplicación de la analogía para extender el ámbito de las exenciones fiscales según el artículo 14 de la Ley General Tributaria.
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