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V2738-21 ·10 November 2021 ·consulta-vinculante Medium impact
Tax

Rectifying property descriptions via georeferencing is not subject to transfer tax or stamp duty

A query was raised regarding whether a deed intended to complete the graphic and georeferenced description of a property is subject to ITPAJD (Transfer Tax and Stamp Duty). The DGT ruled that no onerous transfers occur and that there are no documented legal acts, as the modification lacks taxable value.

In 6 key points

How it affects those involved

This ruling clarifies that technical corrections to property descriptions for georeferencing purposes do not trigger transfer tax or stamp duty, provided there is no change in ownership or economic value.

Lifecycle

2021-11-10PublishedPublished 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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