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A professional inquired whether acquiring land to settle the seller's mortgage would constitute passive subject investment. The DGT states that, since the debt is extinguished by the buyer's obligation, such a mechanism may apply.
Cuestión planteada Si a dicha entrega le resultaría de aplicación algún supuesto de inversión del sujeto pasivo previsto en el artículo 84.Uno.2º.e) de la Ley 37/1992.
La inversión del sujeto pasivo prevista en el artículo 84.Uno.2º.e) de la Ley 37/1992 se aplica cuando la entrega de un inmueble se realiza a cambio de la extinción total o parcial de la deuda garantizada o de la obligación de extinguir dicha deuda por el adquirente. En el caso planteado, la cancelación de la hipoteca del transmitente mediante el pago del adquirente encaja en este supuesto. Para su aplicación, el destinatario debe ser empresario o profesional y la operación debe ser una entrega de bienes inmuebles afectada en garantía.
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