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V0706-14 ·13 March 2014 ·consulta-vinculante Medium impact
Tax

IVA devenged on property acquisition via mortgage enforcement at adjudication decree notification

The DGT confirms that VAT arises upon notification to the buyer of the judicial decree of adjudication in property acquisitions through mortgage enforcement.

In 6 key points

How it affects those involved

The timing of VAT liability is clarified for property acquisitions via mortgage enforcement, aligning with the notification of the adjudication decree.

Lifecycle

2014-03-13PublishedPublished 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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