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A homeowners' association inquired whether the de-designation of a common commercial premises and the subsequent modification of ownership shares are subject to Transfer Tax (ITP) and Stamp Duty (AJD). The Directorate General for Taxes (DGT) ruled that the de-designation is indeed subject to tax via the gradual AJD rate, but the modification of coefficients is not, as it does not involve a valuable asset.
Cuestión planteada Si dicha desafectación está sujeta al Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados y si la posterior escritura de redistribución de porcentajes de la totalidad de predios integrantes del edificio, incluyendo el nuevo predio privativo, estaría exenta de dicho impuesto ya que no se alteran las superficies del resto de predios que actualmente componen la división horizontal.
La desafectación de un elemento común para convertirlo en bien privativo constituye una convención sujeta a la cuota gradual de actos jurídicos documentados, al ser una escritura con objeto de cosa valuable e inscribible. No obstante, la modificación de los coeficientes de propiedad horizontal derivada de dicha operación no tributa por la cuota gradual de AJD, ya que no tiene por objeto cantidad o cosa valuable.
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