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V2377-20 ·10 July 2020 ·consulta-vinculante Medium impact
Tax

Mortgage establishment for property purchase from SAREB may be exempt from the gradual AJD instalment

The applicant inquires about exemptions from Transfer Tax (ITP) and Stamp Duty (AJD) when purchasing property from SAREB using a mortgage loan. The Directorate General for Tax (DGT) distinguishes between the property purchase and the mortgage, ruling that the exemption for the gradual AJD instalment applies to the mortgage but not to the purchase itself.

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2020-07-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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