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Practical Manual of Companies 2021.

Tax debt on documented legal acts (Transfer Tax and Stamp Duty)

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

Filling in form 200

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 box [01813] "Tax debt from documented legal acts ( ITP and AJD ) (art. 15 m) LIS) » on page 12 of model 200.