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The applicant asks whether the creation of a mortgage, subrogation into the developer's loan, and the extension of said loan are exempt from Documented Legal Acts Tax (AJD) when purchasing a property from SAREB. The Directorate-General for Taxes (DGT) rules that the creation of security and its extension are exempt, but subrogation into the seller's mortgage liabilities does not constitute a taxable event.
This ruling clarifies the tax treatment of mortgage-related transactions involving SAREB assets, specifically distinguishing between the creation of new security and the subrogation of existing debt obligations.
The tax team reviews your specific situation.
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