Skip to content
V4739-16 ·10 November 2016 ·consulta-vinculante Medium impact
Tax

Acceptance of a unilateral mortgage is not subject to the gradual quota for documented legal acts

A query was raised regarding whether the acceptance of a unilateral mortgage established by a client to secure a loan is subject to ITPAJD. The DGT determines that while the establishment of the mortgage is subject to the gradual quota, the acceptance is not, as it lacks independent valuable content.

In 6 key points

Lifecycle

2016-11-10PublishedPublished 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