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V0609-15 ·18 February 2015 ·consulta-vinculante Medium impact
Tax

Inversion of the passive party applies when real estate transfer extinguishes secured debt

An entity asks whether transferring a building to pay off a debt, extinguishing the mortgage, allows the application of the inversion of the passive party. The DGT explains that this mechanism applies when real estate is transferred in exchange for the extinction of a secured debt.

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2015-02-18PublishedPublished 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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