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A query was raised regarding whether ownership proceedings to register an inherited property are exempt from ITP and AJD, given that Inheritance Tax has already been settled. The DGT ruled that ownership proceedings constitute a distinct taxable event, unless proof is provided of payment of the tax relating to the previous transfer being replaced.
Cuestión planteada Confirmación de que el expediente de dominio, que tiene por objeto el único bien de la herencia y por el que ya se liquidó en su momento el impuesto de Sucesiones, está exento del Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados.
El expediente de dominio constituye un hecho imponible del ITP y AJD por la modalidad de transmisiones patrimoniales onerosas, según el artículo 7.2.C del TRLITPAJD. No estará exento si se acredita haber satisfecho el impuesto o la exención de la transmisión cuyo título se supla con dicho expediente. En este caso, el expediente busca suplir la falta de título de la adquisición de la finca por la madre de las consultantes, no la de la herencia actual.
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