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V1854-21 ·14 June 2021 ·consulta-vinculante Medium impact
Tax

Negative result from AJD compensation in mortgage subrogations is not tax deductible

An association of credit institutions has requested a ruling on the tax treatment of income and expenses arising from the compensation of Stamp Duty (AJD) in mortgage subrogation transactions. The DGT has determined that neither the negative result nor the compensation expense shall be deductible for Corporate Tax purposes.

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2021-06-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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