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It is consulted whether the Tax on Documented Legal Acts (IAJD) paid by a bank and recharged to the client of a mortgage loan is a withheld tax or a recharge. The DGT determines that, being an accessory expense of the loan, it must receive the same tax treatment as the latter.
Question raised
The recharged IAJD in the granting of a mortgage loan is accessory to the principal service and forms part of its tax base. As the mortgage loan operation is a transaction subject to but exempt from VAT, the recharging of the IAJD shall also be subject to but exempt from this tax. It is not considered a withheld tax if the requirements of express mandate and invoicing in the name of the client are not met.
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