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V0952-21 ·19 April 2021 ·consulta-vinculante Medium impact
Tax

Liability for Stamp Duty on loans depends on the type of security: mortgage, non-mortgage, or unsecured

The inquiry concerns who is liable for tax in a loan to a developer. The DGT clarifies that the taxable person varies depending on the type of security: if it is a mortgage, the lender is liable; if it is another type of security interest, the borrower is liable; and if there is no security or only personal security, no tax liability arises.

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2021-04-19PublishedPublished 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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