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A taxpayer inquired about the tax obligations for sellers if land reverts to their ownership via agreement or court order. The DGT ruled that while a court order may allow for a refund under specific conditions, a cancellation by mutual agreement is treated as a new transfer subject to taxation.
Cuestión planteada Qué cantidad tendrían que abonar los vendedores por el Impuesto de Transmisiones Patrimoniales y Actos Jurídicos Documentados por el cambio de titularidad del terreno, en caso de que el terreno volviera a su propiedad, ya sea por acuerdo amistoso o por vía judicial declarando nulo el contrato.
Si la nulidad o resolución es judicial y firme, el contribuyente puede recuperar el impuesto si no hubo efectos lucrativos y reclama en plazo. Si el contrato queda sin efecto por mutuo acuerdo, no hay devolución y se considera una nueva transmisión sujeta a ITP o IVA según corresponda. En caso de nueva transmisión por mutuo acuerdo, se aplicará la modalidad de transmisiones patrimoniales onerosas o el IVA junto con la cuota variable de AJD.
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