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Real Security Right: 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

Settled doctrine High confidence 8 rulings · 2015–2022

Current position

The reverse charge mechanism applies when the transferred real estate is subject to a real security right and the acquirer is an entrepreneur or professional. This mechanism applies if the transfer aims to extinguish the guaranteed debt, whether through a contractual commitment by the acquirer, by discounting the amount of the debt from the price, or by tacit agreement. The real estate must be effectively subject to the real right for the situation to occur.

The DGT's position has remained constant since 2015. Consultations repeatedly confirm that the existence of a real security right over the real estate and the status of the acquirer as an entrepreneur are the essential requirements. No changes in the interpretation of the situation are observed, but rather a consolidation of the application scenarios.

Turning points

  1. V0568-20

    Specifies that the reverse charge applies whether the acquirer subrogates into the debt or if there is a contractual commitment to extinguish it by allocating part of the price to its cancellation.

Analysis based on 7 of 8 rulings with a stated position. Updated 30 September 2026.

Rulings on this topic

8
V1151-15 15 Apr 2015

Personal guarantee excludes subject passive inversion

SG de Impuestos sobre el Consumo
inversión del sujeto pasivoderecho real de garantíagarantía personalextinción de deudaentrega de bienes inmuebles LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 5.1.b)
Affects CompanyExpat · Non-residentIndividual

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