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V0127-22 ·25 January 2022 ·consulta-vinculante Medium impact
Tax

Location of court agent services in judicial mortgage foreclosures determined by property location

A company sought clarification regarding the location of its court agent services within judicial mortgage foreclosure proceedings. The DGT ruled that, as these are judicial proceedings, they are considered services related to real estate, and their location depends on where the property is situated.

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2022-01-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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