Skip to content
Back to index
V1133-19 23 May 2019 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ITPAJD · sujeto pasivo

Lender is the taxable person in mortgage-backed loans, leading to loss of subjective exemptions

The consultation examines how the reforms introduced by RDL 17/2018 and Law 5/2019 affect the determination of the taxable person and exemptions within the ITPAJD. The DGT clarifies that the lender is the taxable person in mortgage loans, which impacts the validity of subjective exemptions.

The question raised

First question raised: Regarding the determination of the taxpayer:

The DGT's ruling

In mortgage loan deeds, the taxpayer is the lender. For other acts such as mortgage cancellation, financial leasing, or guarantees other than mortgages, the general rule applies (the acquirer or the party requesting the document). Objective exemptions (such as those for social housing or Law 2/1994) remain in effect, but subjective exemptions (such as those for cooperatives or SAREB as a borrower) lose validity in mortgage loans due to the change in the taxpayer.

Book your free first meeting