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V0630-19 ·25 March 2019 ·consulta-vinculante Medium impact
Tax

Specially protected cooperatives were exempt from mortgage credit registration until June 2019

An Andalusian agri-food cooperative inquired whether it was required to pay tax upon granting mortgage-backed loans. The DGT ruled that, prior to the entry into force of Law 5/2019, these transactions were exempt for specially protected cooperatives, although the obligation to file tax returns remained.

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2019-03-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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