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A company asks whether transferring immovable property given as security for a loan, using part of the proceeds to pay off the debt, allows the application of the passive party's inversion. The DGT confirms this, provided the regulatory requirements are met.
Cuestión planteada 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
La inversión del sujeto pasivo del artículo 84.Uno.2º.e), tercer guión, procede cuando el adquirente es empresario o profesional y la entrega es consecuencia de la ejecución de la garantía o de la transmisión de inmuebles para la extinción de la deuda garantizada. Esto incluye casos donde el adquirente se subroga en la deuda o donde el precio se destina a cancelar el préstamo. No será aplicable si la operación ya está sujeta a la inversión por ser proceso concursal o por renuncia a la exención de los apartados 20.º y 22.º del artículo 20.Uno.
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