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An owner of an agricultural holding enquired whether the AJD tax exemption for mortgage loans remained in force following legal reforms. The DGT ruled that the exemption is maintained as it is based on the objective nature of the transaction rather than the identity of the taxpayer.
Cuestión planteada Si resulta de aplicación la exención prevista en el artículo 8 de la Ley 19/1995, a la escritura de constitución de préstamo hipotecario, para la adquisición de una segunda explotación agraria, que aun cuando todavía no tiene la condición de prioritaria, la alcanzará en virtud de la adquisición financiada con el préstamo.
La exención del artículo 8 de la Ley 19/1995 para escrituras de préstamos hipotecarios sigue vigente. Aunque las leyes recientes cambian el sujeto pasivo en AJD al prestamista, esta exención es de carácter objetivo sobre la operación económica. Por tanto, no se ve alterada por las modificaciones del Real Decreto-ley 17/2018 ni de la Ley 5/2019.
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