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A query was raised regarding whether mortgage loan novation deeds that modify the interest rate or term are subject to ITP and AJD. The DGT ruled that these specific modifications are exempt from the gradual AJD levy, whereas other modifications involving valuable content remain taxable.
Cuestión planteada Tributación de las escrituras de novación de préstamos hipotecarios en el caso de producirse la modificación de las condiciones del tipo de interés y, en su caso, del plazo de los préstamos hipotecarios.
Las escrituras de novación modificativa de préstamos hipotecarios concedidos por empresarios están sujetas a la cuota gradual de AJD si son valuables e inscribibles. La exención de la cuota gradual de AJD (Ley 2/1994) solo se aplica si la modificación afecta al tipo de interés, al plazo, o a ambos. Cualquier otra modificación con contenido valuable que no sea de obligado cumplimiento por la Ley 5/2019 estará sujeta al impuesto.
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