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V0382-14 14 February 2014 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ITPAJD · actos jurídicos documentados

Exemption from Stamp Duty applies to mortgage financing, whether via loan or credit facility

A query was raised regarding whether extending the term of a mortgage loan is exempt from Stamp Duty (Actos Jurídicos Documentados). The DGT has determined that the exemption under Law 2/1994 applies to mortgage financing in general, regardless of whether a loan or a credit facility model is used.

The question raised

Question posed: Whether the operation described is exempt from the Stamp Duty modality, pursuant to Article 9 of Law 2/1994, regarding the Subrogation and Modification of mortgage loans.

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