Doctrine by topic · DGT Observatory

Assignment of Credit: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Stable position Medium confidence 15 rulings · 2014–2026

Current position

Mediation in the assignment of a mortgage credit is subject to and exempt from IVA (Value Added Tax) if the mediator acts actively and meets the requirements for intermediation. However, if the work is limited to seeking an investor for the assignment of the proceeds of a foreclosure sale, the commission will be subject to the tax. This is because the assignment of the proceeds of a foreclosure sale does not benefit from the exemption applicable to the assignment of credits.

The DGT's position remains stable regarding the nature of the assignment of credit as an operation exempt from IVA. The doctrine has clarified the distinction between the assignment of the credit and the assignment of the proceeds of a foreclosure sale in mediation processes. No change in criterion is observed, but rather a delimitation of the exemption scenarios according to the activity performed.

Turning points

  1. V0859-26

    Establishes that seeking investors for the assignment of the proceeds of a foreclosure sale is not exempt from IVA, distinguishing it from mediation in the assignment of mortgage credit.

Analysis based on 15 of 15 rulings with a stated position. Updated 26 September 2026.

Rulings on this topic

15
V0859-26 20 Apr 2026

Mediation fees for NPL investor searches may be VAT-exempt

SG de Impuestos sobre el Consumo
mediacióncesión de créditocesión de rematecréditos en moraexención LIVA — Ley 37/1992 del IVA art. 20.Uno.18º.eLIVA — Ley 37/1992 del IVA art. 20.Uno.18º.m
Affects CompanyExpat · Non-residentIndividual
V2045-15 1 Jul 2015

Capital loss may be recognised when assigning a debt at a price below its value

SG de Impuestos sobre la Renta de las Personas Físicas
ganancias y pérdidas patrimonialesderecho de créditocesión de créditovariación patrimonialconcurso de acreedores LIRPF — Ley 35/2006 del IRPF art. 33LGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual

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