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A query was raised regarding whether a mortgage novation deed intended to modify the interest rate is subject to Stamp Duty (AJD). The DGT has determined that, although the transaction is registrable and contains taxable content, it may benefit from an exemption provided the requirements of Law 2/1994 are met.
Cuestión planteada Sujeción de la referida escritura al Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados.
Las escrituras de novación que modifiquen el tipo de interés pactado, pudiendo incluir también la alteración del plazo, están exentas en la modalidad gradual de Actos Jurídicos Documentados según el artículo 9 de la Ley 2/1994. Esta exención no se extiende por analogía a otras modificaciones como el sistema de amortización. Para que la escritura esté sujeta al impuesto, debe ser una primera copia inscribible, con contenido valuable y no estar sujeta a otras modalidades o impuestos.
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