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V1491-17 ·12 June 2017 ·consulta-vinculante Medium impact
Tax

Preventive seizure annotations in favour of SAREB are exempt from ITPAJD as they are considered a guarantee

The inquiry asks whether the preventive seizure annotation requested by SAREB to secure its credit is exempt from tax. The DGT responds that it is, as these annotations constitute a guarantee of any nature.

In 6 key points

Lifecycle

2017-06-12PublishedPublished 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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