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V0844-15 ·17 March 2015 ·consulta-vinculante Medium impact
Tax

Novation of a maximum mortgage changing its object is taxed on the total guaranteed amount

A query was raised regarding whether the novation of a maximum mortgage, intended to include a new company in the commercial guarantee, is subject to tax. The DGT determines that, as the object of the obligation changes, an extinctive novation occurs, constituting a new mortgage.

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2015-03-17PublishedPublished 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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