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A taxpayer inquired whether a deed intended to correct an error in the description of two commercial premises is exempt from Transfer Tax (ITP). The DGT indicates that if the act solely aims to rectify an error that could lead to the nullity of the previous transfer, the exemption applies, provided that such error is irrefutably proven.
Cuestión planteada Si, dado que en ningún caso ha tenido lugar una venta o una permuta de bienes inmuebles, sino que exclusivamente se pretende corregir un error en la descripción de las fincas, se podría considerar que la escritura de rectificación que se pretende otorgar estaría exenta.
Si la escritura tiene como único objeto rectificar un error en la descripción de las fincas (error in corpore) para concordar el registro con la realidad, su naturaleza no es una permuta sino una subsanación. En ese caso, no hay nueva transmisión y se aplica la exención del artículo 45.I.B.13 del TRLITPAJD. No obstante, los interesados deben probar de forma fehaciente la existencia del error; de lo contrario, se considerará una nueva transmisión onerosa sujeta a ITP.
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