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V1644-14 ·27 June 2014 ·consulta-vinculante Medium impact
Tax

Consent to maintain mortgage range in a novation is not subject to variable rate ITPAJD

A query was raised regarding whether a clause consenting to maintain the mortgage range in a novation deed is subject to the Stamp Duty on Documented Legal Acts (ITPAJD). The Directorate General for Tax (DGT) ruled that such a stipulation does not constitute a taxable event for the variable portion of the notary document.

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2014-06-27PublishedPublished 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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