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The inquirer sought to determine whether Transfer Tax (ITP) was payable on ownership proceedings intended to register a property and whether this affected previous payments. The DGT ruled that ownership proceedings constitute an independent taxable event, unless proof is provided that the tax for the underlying transfer being substituted has already been paid.
Cuestión planteada Si el consultante tiene obligación de efectuar algún pago en concepto de Impuesto de Transmisiones Patrimoniales a raíz de dicho expediente de dominio y si la oficina liquidadora podría, a resultas del mismo, revisar el valor de la parcela y, por tanto, las declaraciones del impuesto practicadas en abril y julio de 2012.
El expediente de dominio constituye un hecho imponible de transmisiones patrimoniales onerosas según el artículo 7.2.C del TRLITPAJD. Este hecho imponible surge para suplir la falta de título de una transmisión anterior que interrumpe el tracto registral. No tributará si se acredita haber satisfecho el impuesto o la exención por la transmisión cuyo título se supla con el expediente. Esta liquidación es independiente de las declaraciones de ITP realizadas por el consultante en sus adquisiciones posteriores.
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