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A query was raised regarding whether a novation that changes the interest rate from variable to fixed during a creditor subrogation is entitled to the tax benefits of Law 2/1994. The DGT ruled that the transaction is exempt from Stamp Duty (Actos Jurídicos Documentados).
Cuestión planteada Confirmación de que la novación operada en la que se modifica en exclusiva el tipo de interés, de variable a fijo, tiene derecho a la aplicación de los beneficios fiscales regulados en el artículo 9 de la Ley 2/1994.
La escritura de novación que conlleva la subrogación de la entidad prestamista y modifica exclusivamente el tipo de interés pactado está exenta del Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados. Esta exención se aplica en la modalidad de actos jurídicos documentados según el artículo 9 de la Ley 2/1994.
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