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A query was raised regarding who is liable for tax in a mortgage granted to secure a credit facility signed in a separate document. The DGT ruled that the credit facility is taxed as a loan and that the lender is the taxable person.
Cuestión planteada Quien es el sujeto pasivo del impuesto en el caso de hipoteca en garantía de póliza de crédito suscrita en documento independiente.
La póliza de crédito se liquida como préstamo y la hipoteca constituida simultáneamente tributa exclusivamente por ese concepto. Si el prestamista no es sujeto pasivo de IVA, la operación está exenta. Si el prestamista es sujeto pasivo de IVA, no está sujeta a transmisiones patrimoniales onerosas y se aplica la cuota variable del documento notarial. El sujeto pasivo es el prestamista.
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