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V2364-24 ·14 November 2024 ·consulta-vinculante Medium impact
Tax

Unilateral mortgages are subject to Stamp Duty and the taxpayer is the party creating the right

A protected cooperative has requested a ruling on whether the creation of a unilateral mortgage is subject to Stamp Duty (AJD) and who the taxpayer is, as well as whether it qualifies for an exemption. The DGT has determined that it is subject to AJD and that the taxpayer is the entity creating the mortgage.

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2024-11-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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