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V0612-23 ·14 March 2023 ·consulta-vinculante Medium impact
Tax

Tax benefits for mortgage subrogations and novations maintained for real estate lenders

A query was raised regarding whether the new definition of 'real estate lender' limits the tax benefits under Law 2/1994 to specific loans. The Directorate General for Taxes (DGT) ruled that the amendment expands the range of eligible entities without conditioning the benefit on the type of borrower or the use of the property.

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2023-03-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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