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V1512-16 12 April 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · base imponible

Payments for property acquired following loan enforcement are not subject to VAT or ITP/AJD

An entity inquired whether payments made to a securitisation fund for the value of a property acquired following the enforcement of a mortgage loan were subject to VAT or ITP/AJD. The DGT ruled that such payments are compensatory in nature and are not subject to either tax.

The question raised

Cuestión planteada Tributación del pago realizado por la consultante al fondo de titulización en el Impuesto sobre el Valor Añadido y, en su caso, en el Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados.

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