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V1818-21 ·9 June 2021 ·consulta-vinculante Medium impact
Tax

The borrower is the taxable person in a mortgage loan, even if the transaction is exempt

An individual intending to grant a mortgage loan to a company asks whether they are the taxable person for tax purposes. The DGT clarifies that the person liable for payment is the borrower and that the loan is exempt from taxation.

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2021-06-09PublishedPublished 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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