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V0957-14 ·3 April 2014 ·consulta-vinculante Medium impact
Tax

Inversion of the passive party applied in property transfer to extinguish a secured debt

A developer transfers immovable property to an entity to settle a mortgage debt either by subrogation or payment of the purchase price. The DGT examines whether this situation allows the application of the passive party's inversion in VAT.

In 6 key points

Lifecycle

2014-04-03PublishedPublished 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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