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V1263-15 ·27 April 2015 ·consulta-vinculante Medium impact
Tax

Tax base for gradual instalments in mortgage loan assignments is the outstanding balance plus interest and other agreed amounts

A query was raised regarding the tax base for the gradual instalment of Stamp Duty (ITPAJD) in the transfer of mortgage loan portfolios by credit institutions. The Directorate General for Tax (DGT) ruled that the base is the obligation or guaranteed capital, consisting of the balance outstanding at the date of assignment plus interest, indemnities, or agreed 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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