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The applicant asks whether rectifying an inheritance deed to exchange the lots assigned to her and her brother is tax-exempt. The DGT rules that an exemption would only apply if the original deed were void; otherwise, the transaction is considered a barter.
Cuestión planteada Consecuencias fiscales de la escritura de rectificación, de manera que a la consultante se le asigne lo que le correspondió a su hermano en la anterior escritura y al hermano lo que se le asignó a ella.
La exención por subsanación solo aplica si la escritura anterior tiene un vicio que implique su inexistencia o nulidad. Si no se puede probar la nulidad, el intercambio de bienes entre los hermanos constituye una permuta. En este caso, ambos deben tributar por el Impuesto sobre Transmisiones Patrimoniales como transmisiones onerosas.
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