4.2.38 Codes 01813 and 01814 tax debt from documented legal acts (ITP and AJD) (Article 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 (ITP and AJD), Documented Legal Acts modality, notarial documents, in the case of loan deeds with mortgage guarantee in which the taxpayer is a lender (second paragraph of article 29 of the Consolidated Text of the Tax Law on Asset Transfers and Documented Legal Acts, approved by RDLeg. 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] by completing, where appropriate, its corresponding breakdown boxes.