Skip to content
V3257-17 ·19 December 2017 ·consulta-vinculante Medium impact
Tax

Mortgage registration via court ruling may be exempt from Documented Legal Acts tax

A query was raised regarding whether the creation of a mortgage resulting from a court ruling following a refactory loan is subject to ITPAJD (Documented Legal Acts tax). The DGT indicates that if the mortgage is registered via a court ruling rather than a public deed, the tax on documented legal acts cannot be applied.

In 6 key points

How it affects those involved

This ruling clarifies that the method of registration (court ruling vs. public deed) is decisive for the taxability of mortgage creation under ITPAJD.

Lifecycle

2017-12-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact