MEDIUM
FISCAL

Release of a co-borrower in a mortgage loan is subject to documented legal acts tax

V0985-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0985-25
Published
10 Jun 2025

Summary

The consultant asks whether the deed releasing a co-borrower from a mortgage loan after a condominium dissolution is subject to documented legal acts tax. The DGT confirms that it is subject to this tax, and the taxpayer is the party requesting the deed.

In 6 key points

Lifecycle

2025-06-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.
PDF on boe.es

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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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