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A taxpayer has inquired whether rectifying a community property settlement deed (due to the allocation of non-existent shares) is exempt from taxation. The DGT indicates that the exemption from Gift and Inheritance Tax (ISD) and the non-accrual of Property Transfer Tax (IIVTNU) depend on the nullity of the original act. Regarding Personal Income Tax (IRPF), the new partition will not generate capital gains if the error is proven and the overall balance of assets is maintained.
Cuestión planteada Si la escritura de rectificación estaría exenta del pago de tributos.
Para el ISD y el AJD, la escritura de subsanación no tributará si la inicial está afectada por un vicio que implique su inexistencia o nulidad. En el IIVTNU, al haber pasado más de 4 años, no aplica la no sujeción por rescisión de partición, por lo que la adjudicación de inmuebles devengará el impuesto. En el IRPF, no habrá ganancia o pérdida patrimonial si se prueba el error y la nueva adjudicación mantiene la cuota de titularidad con valores de mercado y fechas de adquisición originales; de lo contrario, se considerará una donación.
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