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The consultant asks whether transferring real estate to pay off a loan allows the application of the inversion of the passive party. The DGT responds that this mechanism applies when the property is subject to a guarantee and is transferred to extinguish the debt.
Cuestión planteada 1.- Procedencia de la aplicación del supuesto de inversión del sujeto pasivo previsto en el artículo 84.Uno.2º.e), tercer guión de la Ley 37/1992 al acuerdo de adjudicación en pago de deuda.
Para aplicar la inversión del sujeto pasivo según el artículo 84.Uno.2º.e), tercer guión, los inmuebles deben estar afectados en garantía del cumplimiento de una obligación principal. Si la transmisión en pago de deuda no se realiza sobre bienes otorgados en garantía, la regla de inversión no es aplicable. En este caso, la entidad promotora debe repercutir el impuesto a la entidad prestamista.
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