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An entity has requested clarification on whether the transfer of mortgaged property, where part of the consideration is used to settle the outstanding debt, allows for the application of the reverse charge mechanism. The Directorate General for Taxes (DGT) has ruled that this mechanism is applicable, provided that no other reverse charge scenarios apply.
Question raised: Appropriateness of applying the reverse charge mechanism to the transfer of real estate provided for in Article 84.One.2.e), third indent of Law 37/1992.
The transfer of real estate encumbered by a mortgage, in which the acquirer provides an amount intended for the repayment of the loan to cancel the mortgage in the same act, allows for the application of the reverse charge mechanism (Art. 84.One.2.e, third indent, Law 37/1992). This mechanism is applicable provided that no other cases of reverse charge provided for in the preceding indents of the same provision occur. The acquirer must expressly communicate their status as a businessperson or professional to the transferor.
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