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A query was raised regarding whether correcting an error in the initial allocation of flats via public deed triggers tax liabilities. The DGT ruled that if it is a mere correction of a numbering error that does not transfer ownership or alter the land value, no taxable event occurs.
Cuestión planteada Confirmar que, dado que no se produce transmisión, sino subsanación de un error debido a la manifiesta nulidad de la adjudicación inicial de los pisos, no se produce ningún hecho imponible en cuanto al Impuesto sobre Transmisiones y Actos Jurídicos Documentados, Impuesto sobre el Incremento de Valor de los Terrenos de Naturaleza Urbana e Impuesto sobre la Renta de las Personas Físicas.
La subsanación de un error en la escritura de división horizontal no supone una transmisión onerosa de bienes ni está sujeta a la cuota variable de AJD si no hay modificación del valor del terreno o la obra. En cuanto al IIVTNU y al IRPF, no se produce el hecho imponible si no existe una transmisión de la propiedad, sino una rectificación de la identificación de los inmuebles. Si en lugar de subsanación se realizara una permuta, sí existiría tributación.
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