Skip to content
V1959-14 ·17 July 2014 ·consulta-vinculante Medium impact
Tax

Inversion of the passive party applies to land transfer for debt settlement

A company asks whether transferring immovable property given as security for a loan, using part of the proceeds to pay off the debt, allows the application of the passive party's inversion. The DGT confirms this, provided the regulatory requirements are met.

In 6 key points

Lifecycle

2014-07-17PublishedPublished 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