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A query was raised regarding whether correcting a double registration error in the Land Registry results in a capital gain or loss. The Directorate General for Taxes (DGT) ruled that if only a registration error is rectified, there is no change in the composition of the taxpayer's assets.
This ruling provides legal certainty for taxpayers correcting administrative errors in the Land Registry, confirming that such rectifications are tax-neutral and do not trigger Income Tax (IRPF) events.
The tax team reviews your specific situation.
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