4.2.38 Codes 01813 and 01814 tax debt on documented legal acts (ITP and AJD) (Article 15 m) LIS)

With effect for tax periods beginning on or after 10 November 2018, Article 15 m) of the LIS establishes that the tax debt on Property Transfer Tax and Documented Legal Acts (ITP and AJD), Documented Legal Acts modality, notarial documents, will not be a deductible expense when it involves mortgage-secured loan deeds in which the taxpayer is a lender (second paragraph of Article 29 of the Revised Text of the Law on Property Transfer Tax and Documented Legal Acts, approved by RDLeg. 1/1993, of September 24).

In application of the provisions of this precept, 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] by completing, where appropriate, the corresponding breakdown boxes.