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A company enquired whether a loan novation intended to change the repayment system (without altering the maturity date or interest rate) could qualify for the exemption under Law 2/1994. The DGT ruled that this exemption only applies if the interest rate or the term is modified; therefore, this case is subject to Stamp Duty.
Cuestión planteada Si puede aplicarse a esta novación la exención en el Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados, modalidad de Actos Jurídicos Documentados, establecida en el artículo 9 de la Ley 2/1994.
La exención en la modalidad de Actos Jurídicos Documentados de la Ley 2/1994 se limita exclusivamente a las novaciones que afecten al tipo de interés, al plazo del préstamo, o a ambos. No se puede aplicar la analogía para extender este beneficio a otras modificaciones permitidas, como el cambio en el método de amortización. Por tanto, una escritura que solo modifique el sistema de amortización sin alterar el plazo ni el interés está sujeta a la cuota variable del documento notarial.
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