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The applicant asks whether the reverse charge mechanism applies to the sale of apartments encumbered by mortgages to entrepreneurs. The DGT rules that the reverse charge is applicable when the property is transferred to extinguish the debt or when the acquirer is obliged to extinguish it.
Question raised: Applicability of the reverse charge mechanism provided for in Article 84.One.2.e) of Law 37/1992, in each of the following cases:
La inversión del sujeto pasivo procede cuando el destinatario es empresario o profesional y la entrega de inmuebles es consecuencia de la ejecución de una garantía o para la extinción de la deuda garantizada. Esto incluye la dación en pago, la subrogación del adquirente en la deuda o cuando el adquirente descuenta o retiene el importe de la deuda para su cancelación. Si se transmiten inmuebles con garantía junto a otros sin ella, la inversión solo se aplica a los inmuebles gravados.
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