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V3109-18 ·29 November 2018 ·consulta-vinculante Medium impact
Tax

The tax base for the gradual installment of AJD shall be the amount of the loan outstanding for amortization and its accessories

A query is made regarding the tax base under the documented legal acts modality in the case of the assignment of partially amortized mortgage loans. The DGT responds that the base is the guaranteed amount, understood as the principal outstanding for payment plus interest and other agreed concepts.

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2018-11-29PublishedPublished 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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