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A taxpayer inquired whether a deed of exchange intended to correct a property description error from 1978 is subject to ITPAJD (Transfer Tax). The DGT stated that if the act is solely to rectify the error and no actual exchange of assets occurs, there is no transfer, and the exemption may apply.
Cuestión planteada Se solicita confirmación vinculante de la no sujeción de la citada escritura al Impuesto de Transmisiones Patrimoniales y Actos Jurídicos Documentados, a fin de poder formalizar la permuta y subsanar registralmente el error cometido en 1978.
Si la verdadera naturaleza del acto es rectificar un error en la descripción de fincas de escrituras anteriores y no existe un intercambio real de bienes, no hay transmisión y no hay sujeción al impuesto. En ese caso, se aplicaría la exención por actos destinados exclusivamente a salvar la ineficacia de actos anteriores afectados por un vicio. No obstante, si no se prueba el error y el acto implica un intercambio real, se devengará el ITPAJD por transmisiones patrimoniales onerosas.
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