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V1900-21 ·17 June 2021 ·consulta-vinculante Medium impact
Tax

Exchange to rectify property error subject to ITP unless previous transfer is proven void

The applicant asks whether an exchange of properties intended to correct an identification error in a previous sale is exempt from ITP. The DGT rules that if the exchange is formalised as a new transaction, it will be subject to tax on onerous transfers, unless it is demonstrated that the original sale is void due to an error regarding the object.

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2021-06-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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