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A taxpayer inquired whether taxes must be paid following a loan novation after a divorce, where they subrogated as the sole debtor and their parents acted as guarantors. The DGT ruled that the subrogation itself does not trigger tax, but the establishment of the guarantee does constitute a taxable event.
Cuestión planteada Si debe liquidar de nuevo el impuesto, dado que por la constitución del préstamo ya se abonaron todos los impuestos correspondientes, sin que ahora se produzca ampliación del capital o del plazo, ni ninguna otra modificación del resto de las condiciones del préstamo original.
La subrogación de un tercero en las responsabilidades hipotecarias no constituye hecho imponible de transmisiones patrimoniales onerosas ni está sujeta al gravamen gradual de AJD. No obstante, la constitución de una fianza es un hecho imponible de transmisiones patrimoniales onerosas. Al no ser simultánea a la concesión del préstamo, la fianza tributa de forma independiente con base imponible en el valor real de la garantía (capital, intereses, etc.).
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