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V0745-25 ·28 April 2025 ·consulta-vinculante Low impact
Tax

Debtor substitution in a property sale is not subject to AJD graduated tax

The DGT confirms that debtor substitution in a mortgage loan does not trigger the AJD graduated tax, as it does not create a separate registration from the property transfer.

In 6 key points

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2025-04-28PublishedPublished 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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