Author: Guillermo Avilés
The buyer’s mortgage subrogation in real estate transactions in Spain is not subject to Stamp Duty Tax
07/29/2025
The Directorate General of Taxes ratifies its traditional doctrine, resolving the doubts that had arisen after the Supreme Court ruling of 2020 referring to condominium extinctions with express release of co-debtors. The traditional doctrine of the Directorate General of Taxes (DGT) (contained, among others, in its resolutions V1859-05, of 22 September, V1141-09, of 19 May […]