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V1472-14 ·4 June 2014 ·consulta-vinculante Medium impact
Tax

Inversion of the passive party applicable in property transfer to settle debt

The consultant asks whether transferring real estate to pay off a loan allows the application of the inversion of the passive party. The DGT responds that this mechanism applies when the property is subject to a guarantee and is transferred to extinguish the debt.

In 6 key points

How it affects those involved

This ruling clarifies when the inversion of the passive party can be applied in real estate transfers used to settle debts under guarantee.

Lifecycle

2014-06-04PublishedPublished 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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