{"id":5282,"date":"2026-08-17T13:10:34","date_gmt":"2026-08-17T11:10:34","guid":{"rendered":"https:\/\/www.assistgrup.com\/?p=5282"},"modified":"2026-08-17T13:10:35","modified_gmt":"2026-08-17T11:10:35","slug":"hace-muchos-anos-que-se-construyo","status":"publish","type":"post","link":"https:\/\/www.assistgrup.com\/es\/hace-muchos-anos-que-se-construyo\/","title":{"rendered":"\u00a1Hace muchos a\u00f1os que se construy\u00f3!"},"content":{"rendered":"<input class=\"fooboxshare_post_id\" type=\"hidden\" value=\"5282\"\/>\n<p class=\"wp-block-paragraph\">El Tribunal Supremo ha aclarado c\u00f3mo debe calcularse el AJD de una escritura de obra nueva cuando han transcurrido muchos a\u00f1os desde la construcci\u00f3n.<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"alignleft size-full is-resized\"><a href=\"https:\/\/www.assistgrup.com\/wp-content\/uploads\/2026\/08\/7-3.jpg\"><img loading=\"lazy\" decoding=\"async\" width=\"1000\" height=\"667\" src=\"https:\/\/www.assistgrup.com\/wp-content\/uploads\/2026\/08\/7-3.jpg\" alt=\"\" class=\"wp-image-5283\" style=\"aspect-ratio:1.4992892477398079;width:339px;height:auto\" srcset=\"https:\/\/www.assistgrup.com\/wp-content\/uploads\/2026\/08\/7-3.jpg 1000w, https:\/\/www.assistgrup.com\/wp-content\/uploads\/2026\/08\/7-3-300x200.jpg 300w, https:\/\/www.assistgrup.com\/wp-content\/uploads\/2026\/08\/7-3-768x512.jpg 768w\" sizes=\"auto, (max-width: 1000px) 100vw, 1000px\" \/><\/a><\/figure>\n<\/div>\n\n\n<p class=\"wp-block-paragraph\">Al finalizar la construcci\u00f3n de una nueva edificaci\u00f3n, el promotor debe comparecer ante el notario para que \u00e9ste otorgue la \u201cescritura de obra nueva\u201d. Una vez se dispone de esta escritura, ya se puede inscribir la obra en el Registro de la Propiedad. En estos casos, tributa por el Impuesto sobre Actos Jur\u00eddicos Documentados (AJD), dado que la escritura \u201ctiene por objeto cantidad o cosa valuable\u201d, que puede inscribirse en un registro p\u00fablico y que no est\u00e1 sujeta a otros impuestos incompatibles (a ISD, a ITP-TPO o a operaciones societarias, por ejemplo).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La base imponible del AJD es el \u201cvalor real de coste de la obra nueva\u201d declarado en la escritura, y sobre dicho importe debe aplicarse un tipo de entre el 0,5 y el 1,5% (seg\u00fan la comunidad aut\u00f3noma). A estos efectos, el TEAC ha establecido como criterio que&nbsp;<em>la base imponible es el coste de ejecuci\u00f3n de la obra<\/em>&nbsp;(es decir, los costes materiales de llevarla a cabo, sin tener en cuenta el valor de mercado del inmueble).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pues bien, el Tribunal Supremo ha confirmado que\u00a0<em>esto es as\u00ed incluso si han transcurrido muchos a\u00f1os entre la fecha en la que se construy\u00f3 el inmueble y la fecha de la escritura de obra nueva<\/em>. En ese caso, debe tomarse como base imponible del AJD el coste de ejecuci\u00f3n de la obra del a\u00f1o de la construcci\u00f3n, sin que Hacienda pueda realizar una actualizaci\u00f3n monetaria de dichos costes.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Nuestros especialistas resolver\u00e1n las dudas que se le planteen sobre la tributaci\u00f3n de sus operaciones de tipo inmobiliario.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>El Tribunal Supremo ha aclarado c\u00f3mo debe calcularse el AJD de una escritura de obra nueva cuando han transcurrido muchos a\u00f1os desde la construcci\u00f3n. Al finalizar la construcci\u00f3n de una nueva edificaci\u00f3n, el promotor debe comparecer ante el notario para que \u00e9ste otorgue la \u201cescritura de obra nueva\u201d. Una vez se dispone de esta escritura, [&hellip;]<\/p>\n","protected":false},"author":956,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_genesis_hide_title":false,"_genesis_hide_breadcrumbs":false,"_genesis_hide_singular_image":false,"_genesis_hide_footer_widgets":false,"_genesis_custom_body_class":"","_genesis_custom_post_class":"","_genesis_layout":"","footnotes":"","_members_access_role":[],"_members_access_error":""},"categories":[1],"tags":[],"class_list":["post-5282","post","type-post","status-publish","format-standard","category-noticias","entry","has-post-thumbnail"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u00a1Hace muchos a\u00f1os que se construy\u00f3! | Assistgrup<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.assistgrup.com\/es\/hace-muchos-anos-que-se-construyo\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u00a1Hace muchos a\u00f1os que se construy\u00f3! | Assistgrup\" \/>\n<meta property=\"og:description\" content=\"El Tribunal Supremo ha aclarado c\u00f3mo debe calcularse el AJD de una escritura de obra nueva cuando han transcurrido muchos a\u00f1os desde la construcci\u00f3n. Al finalizar la construcci\u00f3n de una nueva edificaci\u00f3n, el promotor debe comparecer ante el notario para que \u00e9ste otorgue la \u201cescritura de obra nueva\u201d. 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