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Two siblings plan to merge two properties, carry out renovation works, and award themselves sole ownership. The DGT examines whether these operations are subject to VAT or ITP/AJD.
Cuestión planteada Si dicha operación se encontraría sujeta al Impuesto sobre el Valor Añadido o al Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados.
Si las obras son de rehabilitación según los requisitos cualitativos y cuantitativos de la Ley del IVA, la entrega posterior tras la extinción del condominio será la primera entrega sujeta a IVA. Respecto al ITP/AJD, la agrupación y declaración de obra nueva tributan por la cuota variable de AJD. La disolución del condominio no es transmisión si no hay exceso de adjudicación, tributando solo por AJD; si hay exceso compensado en metálico por indivisibilidad, tributa por AJD, pero si el bien es divisible, el exceso tributa por transmisiones onerosas.
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