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V0052-19 4 January 2019 · SG de Impuestos sobre el Consumo Criterion in force
IVA · inversión del sujeto pasivo

Transfer of property to settle mortgage debt is subject to the reverse charge mechanism for VAT

A company has requested a ruling regarding the acquisition of a building under construction intended for leasing, which is subject to mortgages. The DGT has determined that the transfer of the property is independent of marketing services and that, since the price is used to settle the debt, the reverse charge mechanism applies.

The question raised

Cuestión planteada Sujeción de la operación al Impuesto sobre el Valor Añadido.

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