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V0354-18 8 February 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · inversión del sujeto pasivo

Mortgage debt subrogation may allow for taxpayer reinvestment in property sales

A developer has enquired whether the sale of a commercial premises encumbered by a mortgage allows for taxpayer reinvestment if the buyer subrogates into the loan. The DGT has ruled that this mechanism is applicable provided all legal requirements are met.

The question raised

Question raised: Reverse charge mechanism in the sale of premises if the acquirer subrogates into the mortgage loan securing said premises.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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