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V2360-16 ·27 May 2016 ·consulta-vinculante Medium impact
Tax

Novation of a maximum mortgage changing the object of the obligation is taxed on the total guaranteed amount

A query was raised regarding whether the novation of a maximum mortgage, intended to include new lenders and change the object of the obligation, is subject to tax. The DGT determines that, as an extinctive novation occurs that modifies the object, a new mortgage is constituted.

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2016-05-27PublishedPublished 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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