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V2384-15 ·28 July 2015 ·consulta-vinculante Medium impact
Tax

Taxable base for the assignment of mortgage loans is the outstanding balance plus interest

A query was raised regarding the taxable base for the gradual instalment of the ITPAJD (Stamp Duty) in the assignment of partially amortised mortgage loans. The DGT ruled that the base is the guaranteed amount, defined as the capital outstanding on the date of assignment plus interest and other agreed terms.

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2015-07-28PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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