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V0584-19 ·19 March 2019 ·consulta-vinculante Medium impact
Tax

Lender is the taxable person in mortgage loans, preventing the application of subjective exemptions for cooperatives

A cooperative has requested clarification on whether it can apply exemptions when setting up two mortgage loans. The DGT clarifies that, following the 2018 reform, the lender is the taxable person rather than the cooperative.

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2019-03-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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