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The DGT clarifies that debt recognition is treated as a loan, and exemption from AJD depends on whether regional VPPL regulations do not exceed state parameters for protected housing.
Cuestión planteada Si el reconocimiento de deuda con garantía hipotecaria está exento del pago de AJD en base al artículo 45.I.B.12 del texto refundido de la Ley del Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados aprobado por el Real Decreto Legislativo 1/1993, de 24 de septiembre.
El reconocimiento de deuda se equipara al préstamo y, al concurrir con una garantía, solo tributa por este último. Si el prestamista es empresario, la operación no está sujeta a transmisiones patrimoniales onerosas, permitiendo la aplicación de la cuota variable de AJD por la garantía hipotecaria. La exención de AJD para préstamos destinados a la adquisición de terrenos para VPO es aplicable a las viviendas de protección pública autonómicas siempre que sus parámetros de superficie, precio e ingresos no excedan los establecidos en la norma estatal.
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