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A query was raised regarding whether a deed for the novation and extension of a mortgage loan is subject to Stamp Duty (AJD) and whether the exemption under Law 2/1994 applies. The Directorate General for Taxes (DGT) ruled that the transaction is taxable on the total guaranteed amount and that the exemption does not apply to modifications of the repayment system.
This ruling clarifies that mortgage modifications, such as changing repayment terms or increasing loan amounts, may trigger Stamp Duty on the entire outstanding liability rather than just the incremental amount, unless specific legal exemptions are strictly satisfied.
The tax team reviews your specific situation.
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