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A query was raised regarding whether the removal of a floor clause through a public deed of novation constitutes a modification of the mortgage loan for the purpose of applying tax exemptions. The DGT ruled that, as it involves a modification of the interest rate, the exemption provided for in Law 2/1994 applies.
Cuestión planteada Si en caso de documentarse lo anterior en escritura pública se consideraría una modificación del préstamo hipotecario, habida cuenta de que subsistirían todos los demás acuerdos y pactos de la escritura y solo se suprimiría la cláusula suelo y, en consecuencia, si sería de aplicación la exención prevista en el artículo 9 de la Ley 2/1994.
La supresión o modificación de la cláusula suelo se entiende como una modificación relativa al tipo de interés del préstamo. Si la novación modificativa se formaliza en escritura pública y se refiere a las condiciones del tipo de interés, la operación estará exenta de la cuota gradual de la modalidad de actos jurídicos documentados, siempre que el préstamo esté concertado con una entidad financiera de las referidas en la Ley 2/1994.
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