Taxes of the mortgages
The taxes that they affect to the acquisition of housing and constitution of a mortgage loan are the following ones.
Tax of the Extra cost (VAT)
Only in case of housing of new acquisition. Normally seven per cent, applied to the amount of the buying and selling in which we register the housing, in the free housings. The housings of official protection have a special diet, with a tax type of 4 %.
Tax of documented juridical acts
This tax burdens the certificates of incorporation of the mortgage loans and subscribes on the registered value of the building. it is transferred to the Autonomous regions, so it can change. The most widespread percentage is 0,5 %.
Tax of hereditary transmissions
Only in case of second-hand real estate, where the VAT is not paid. It is a tax transferred to the Autonomous regions therefore it can change, although it is usually 6 % or 7 % on the value of the building.
The seller is, legally, the forced one to the payment of the municipal Tax of Appreciation for the transmission of the building or Tax on the Increase of the Value of the Areas of Urban Nature.