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V2999-18 ·21 November 2018 ·consulta-vinculante Medium impact
Tax

The deed of partial mortgage cancellation on a property is exempt from AJD

A query is made as to whether the deed of release of mortgage liability on a property, following a partial payment of a loan secured by several properties, is exempt from AJD. The DGT responds that said deed is exempt from the tax.

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2018-11-21PublishedPublished 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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