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A company has enquired whether the purchase of a plot of land subject to a mortgage, where the mortgage is cancelled by paying part of the price to the bank at the time of the deed, allows for the application of the reverse charge mechanism. The DGT has ruled that this mechanism is applicable.
Question posed: Whether the reverse charge mechanism provided for in Article 84.One.2.e) of Law 37/1992 would be applicable.
The reverse charge mechanism applies to the taxable person when the acquirer, acting in the capacity of an entrepreneur or professional, acquires a property given as collateral for the extinction of the guaranteed debt. In this case, the requirement is met by contractually committing to the extinction of the debt and the mortgage through the delivery of the amount to the mortgagee bank at the time of the deed.
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