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V2678-21 ·5 November 2021 ·consulta-vinculante Medium impact
Tax

Buyer is VAT recipient when purchasing land with mortgage for mortgage cancellation

A company asks whether the passive party's investment applies when buying land with a mortgage, with cancellation funded by part of the payment to the creditor. The DGT confirms that such investment applies if legal requirements are met.

In 6 key points

Lifecycle

2021-11-05PublishedPublished 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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