4.2.38 Codes 01813 and 01814 tax debt from documented legal acts (ITP and AJD) (Art. 15 m LIS)

With effect for tax periods beginning on or after November 10, 2018, article 15 m) of the LIS establishes that the tax debt for the Property Transfer Tax will not be a deductible expense. and Documented Legal Acts, Documented Legal Acts modality, notarial documents, in the case of deeds of loans with mortgage guarantee in which the taxpayer is a lender (second paragraph of article 29 of the Consolidated Text of the Law on the Tax on Property Transfers and Acts Documented Legal Documents, approved by Royal Legislative Decree 1/1993, of September 24).

In application of the provisions of this provision, the taxpayer in the tax period in which the aforementioned non-tax deductible expenses are recorded must make a positive adjustment in the key [01813].