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A query is made as to whether a rectification deed due to an error in the identification of a property is exempt from ITP and AJD. The DGT responds that the exemption only applies if the error implies the non-existence or nullity of the original act; otherwise, it is considered a barter subject to the tax.
Question raised: Whether the exemption established in Article 45.I.B.13 of the Law on Transfer Tax and Documented Legal Acts is applicable or, conversely, whether the rectification deed must be taxed under said tax.
The exemption under Article 45.I.B.13 of the TRLITPAJD only proceeds if the deed's exclusive purpose is to remedy the ineffectiveness of previous acts affected by a defect implying their non-existence or nullity. If these requirements are not met, the act is considered a barter of assets and must be taxed under the Transfer Tax.
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