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A query was raised regarding whether the acquisition of estates through acquisitive prescription (usucapion) declared by judicial sentence is subject to ITPAJD. The DGT responds that it is subject to neither onerous property transfers nor documented legal acts.
Cuestión planteada Si la adquisición por prescripción adquisitiva o usucapión está sujeta al Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados y, en caso afirmativo, si estaría prescrito, dado que las fincas afectadas por la declaración judicial consta que son poseídas por los consultantes a título de dueños por más de treinta años (en concreto, llevan con ellas 60 años y se comportan como dueños).
La usucapión es una adquisición originaria que no constituye una transmisión, al no producirse la tradición prevista en el Código Civil. Asimismo, no tributa por actos jurídicos documentados porque el documento que acredita la propiedad es una sentencia judicial y no una escritura, acta o testimonio notarial.
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