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V0266-16 ·25 January 2016 ·consulta-vinculante Medium impact
Tax

No taxation for mortgage redistribution, but AJD applies to loan extension

A query was raised regarding whether extending a mortgage to include a garage, free of encumbrances, constitutes a redistribution of mortgage liability or a new constitution. The DGT ruled that there is no redistribution as the specific liability for each property is not specified; however, the loan extension is subject to Stamp Duty (AJD).

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2016-01-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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