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A query is made regarding the liability and the taxable person for ITP and AJD in the purchase of a new-build property with a mortgage loan. The DGT clarifies that the sale and purchase is not subject to transfer tax as it is subject to VAT, and that in the mortgage loan, the taxable person is the lender.
Question raised: Taxation under Transfer Tax and Documented Legal Acts. Taxable person and final person liable for payment.
In the sale and purchase of real estate subject to VAT, the transfer tax modality is not applicable, but rather the documented legal acts modality (variable rate if article 31.2 is met), with the acquirer being the taxable person. In the establishment of the mortgage loan, as it is subject to VAT, the documented legal acts modality also applies, but the taxable person is the lender.
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