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The taxpayer inquired whether the transfer of a property encumbered by a mortgage, where the purchaser provides funds to settle the debt, allows for the application of the reverse charge mechanism. The DGT ruled that this mechanism is applicable provided the transaction is subject to VAT.
Question raised: Applicability of the reverse charge mechanism to the transfer of real estate provided for in Article 84.One.2.e), third hyphen of Law 37/1992.
The reverse charge mechanism applies when real estate is transferred in exchange for the obligation to extinguish the debt guaranteed by the acquirer. This includes cases where the acquirer delivers an amount intended for the payment of the outstanding debt for its cancellation. For it to be applicable, the transfer must be subject to the tax and not exempt.
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