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V0761-19 4 April 2019 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ITPAJD · tratamiento unitario

Creation of a non-possessory pledge is taxed independently if the unitary loan treatment is not applied

A taxpayer has enquired about the taxation of a loan and a security interest (olive groves) established by their brother in their favour. The DGT clarifies that if the security is simultaneous with or provided for within the loan, only the loan is taxed; however, if not, the pledge constitutes an independent taxable event.

The question raised

Cuestión planteada Por qué concepto, base y tipo deben tributar tanto el consultante como su hermano.

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