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V1262-15 ·27 April 2015 ·consulta-vinculante Medium impact
Tax

Tax base for gradual instalments in mortgage loan assignments is the outstanding balance plus interest and similar concepts

A query was raised regarding whether the tax base for the gradual instalment of the ITPAJD (Stamp Duty) in the assignment of mortgage loan portfolios should be the outstanding balance plus interest and other agreed concepts. The DGT ruled that the tax base is the obligation or guaranteed capital, comprising the balance outstanding at the date of assignment plus any agreed interest, indemnities, or penalties.

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2015-04-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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