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The applicant asks whether an exchange of properties intended to correct an identification error in a previous sale is exempt from ITP. The DGT rules that if the exchange is formalised as a new transaction, it will be subject to tax on onerous transfers, unless it is demonstrated that the original sale is void due to an error regarding the object.
Cuestión planteada Si la operación de permuta planteada, cuyo único objeto es subsanar un error en escrituras y registro para adaptarlas a la realidad fáctica, y que no tiene ningún contenido económico, estaría exenta o no sujeta al Impuesto de Transmisiones Patrimoniales.
La permuta de fincas constituye un nuevo negocio jurídico distinto de la compraventa anterior y está sujeta a la modalidad de transmisiones patrimoniales onerosas. No obstante, si la transmisión inicial es nula por error en la sustancia de la cosa (error in corpore), la subsanación no será un nuevo negocio y no habrá devengo de impuesto. Para evitar la tributación, los interesados deben probar de forma fehaciente ante la Administración la existencia de dicho vicio en el consentimiento original.
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