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V3000-19 ·28 October 2019 ·consulta-vinculante Medium impact
Tax

Mortgage foreclosure judicial services are taxable in Spain if the property is located in national territory

An entity provides mortgage debt collection management services to EU businesses. The DGT determines that extrajudicial services follow the general rule of location, whereas judicial foreclosure services are considered related to real estate.

In 6 key points

Lifecycle

2019-10-28PublishedPublished 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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