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V3452-19 ·16 December 2019 ·consulta-vinculante Medium impact
Tax

Mortgage loan deeds maintain the exemption if the borrower is an entity under art. 45.I.A)

A credit cooperative inquires whether mortgage loan deeds are exempt from Stamp Duty (Actos Jurídicos Documentados) when the borrower is a non-profit entity. The DGT responds that the exemption remains in force because it is objective in nature and applies to the transaction, regardless of whether the taxpayer is the lender.

Lifecycle

2019-12-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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