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An agency firm inquired whether the processing of deeds for the assignment of mortgage credits (secured by real estate) should be taxed under the general rule or the special rule for real estate. The DGT determined that, as the purpose is to effect a legal modification of the asset, the special rule regarding the location of services related to real estate applies.
Cuestión planteada Se cuestiona por la consultante si dichos servicios habrán de ser localizados conforme a la regla general del artículo 69 de la Ley del impuesto o conforme a la regla especial de localización de servicios relacionados con bienes inmuebles prevista en el artículo 70 del mismo texto.
Los servicios de gestoría para intermediar en la transmisión de derechos de crédito hipotecario sobre bienes inmuebles se consideran servicios relacionados con un bien inmueble. Esto se debe a que el servicio pretende la modificación jurídica del mismo. Por tanto, la localización del servicio debe realizarse en función del lugar donde se encuentre el bien inmueble, es decir, en el territorio de aplicación del impuesto.
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