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A query was raised regarding whether the creation of a unilateral mortgage is subject to Documented Legal Acts (AJD) and who the taxable person is. The DGT has determined that, as it is not subject to onerous property transfers, it is taxed under the notary documents modality, and the taxable person is the party requesting the deed.
This ruling clarifies the tax treatment for unilateral mortgages, confirming they fall under the notary documents category rather than property transfers, and identifies the party requesting the deed as the liable taxpayer.
The tax team reviews your specific situation.
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