Skip to content
V1821-24 ·19 July 2024 ·consulta-vinculante Medium impact
Tax

Mortgage cancellation is exempt from ITP and AJD, but requires tax filing

A taxpayer inquired about the taxation of a mortgage cancellation deed intended to clear the property register. The DGT clarified that while the deed is exempt from paying the tax, there remains a formal obligation to submit the corresponding tax return.

In 6 key points

How it affects those involved

The ruling clarifies that tax exemption does not waive the administrative requirement to file a tax declaration, ensuring compliance with formal tax obligations even when no payment is due.

Lifecycle

2024-07-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact