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A real estate developer has requested a ruling regarding the VAT and ITPAJD taxation of the transfer of two plots of land, one of which is subject to a mortgage charge. The DGT determines that the transaction is subject to VAT and analyses the reverse charge mechanism in the context of the mortgage.
Cuestión planteada Tributación a efectos del Impuesto sobre el Valor Añadido y del Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados.
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