Tax debt on documented legal acts (Transfer Tax and Stamp Duty)
With effect for tax periods beginning on or after 10 November 2018, article 15 m) of the LIS establishes that will not be a deductible expense the tax liability for Transfer Tax and Stamp Duty, in the form of Stamp Duty, notarial documents, in the case of deeds of loans with mortgage guarantee in which the taxpayer is the lender (second paragraph of article 29 of the Consolidated Text of the Law on Transfer Tax and Stamp Duty, approved by Royal Legislative Decree 1/1993, of 24 September).
Filling in form 200
In application of the provisions of this precept, the taxpayer in the tax period in which the aforementioned non-deductible expenses are accounted for, must make a positive adjustment in the box  "Deuda tributaria de actos jurídicos documentados (ITP y AJD) (art. 15 m) LIS)" on page 12 of form 200.