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V0459-17 ·21 February 2017 ·consulta-vinculante Medium impact
Tax

Mortgage loan novation modifying interest rate and term is exempt from AJD tax

A query was raised regarding whether the refinancing of a mortgage loan, involving changes to the interest rate and the repayment system, is exempt from Documented Legal Acts (AJD) tax. The DGT ruled that modifications to the interest rate and the term are exempt, but changes to the repayment system are not.

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2017-02-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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