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V1134-19 ·23 May 2019 ·consulta-vinculante Medium impact
Tax

Lender is the taxable person in mortgage-backed loans and subjective exemptions are lost

A query was raised regarding who is liable for tax in various loan and guarantee operations following the 2018 and 2019 reforms. The DGT clarifies that in mortgage loans, the lender is the taxable person and that subjective exemptions no longer apply in these cases.

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2019-05-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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