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A query was raised regarding whether extending a mortgage to include a garage, free of encumbrances, constitutes a redistribution of mortgage liability or a new constitution. The DGT ruled that there is no redistribution as the specific liability for each property is not specified; however, the loan extension is subject to Stamp Duty (AJD).
Cuestión planteada Dado que la responsabilidad ampliada recae sobre la plaza de garaje, sin modificar la responsabilidad del piso, aclaración de si existe redistribución y corresponde tributar por Actos Jurídicos Documentados por este concepto y, en tal caso, cuál sería la base imponible.
No se produce redistribución de la garantía hipotecaria si no se especifica la parte de responsabilidad que corresponde a cada una de las fincas. Respecto a la ampliación del préstamo, ya sea por ampliación de la hipoteca existente o por constitución de una nueva sobre la plaza de garaje, tributará por la cuota variable de Actos Jurídicos Documentados. La base imponible será el importe del principal ampliado, más intereses pactados y cantidades estipuladas para costas y gastos.
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