Skip to content
V2184-22 ·18 October 2022 ·consulta-vinculante Medium impact
Tax

Recharged IAJD in a mortgage loan follows the VAT exemption treatment of the principal transaction

It is consulted whether the Tax on Documented Legal Acts (IAJD) paid by a bank and recharged to the client of a mortgage loan is a withheld tax or a recharge. The DGT determines that, being an accessory expense of the loan, it must receive the same tax treatment as the latter.

In 6 key points

Lifecycle

2022-10-18PublishedPublished 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