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V2077-18 ·12 July 2018 ·consulta-vinculante Medium impact
Tax

Correcting an error in flat allocation does not trigger ITP, AJD, IIVTNU, or IRPF taxation

A query was raised regarding whether correcting an error in the initial allocation of flats via public deed triggers tax liabilities. The DGT ruled that if it is a mere correction of a numbering error that does not transfer ownership or alter the land value, no taxable event occurs.

In 6 key points

How it affects those involved

Low. This ruling provides legal certainty for administrative corrections that do not involve a change in the economic substance of the transaction.

Lifecycle

2018-07-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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