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The applicant inquired whether the exemption provided by Law 2/1994 applies to contracts designated as credit or financing agreements. The DGT ruled that the exemption must apply to mortgage financing in general, regardless of whether a loan or credit model is utilised.
Cuestión planteada Teniendo en cuenta que la calificación del instrumento financiero se denomina contrato de crédito o contrato de financiación, ¿se le podría aplicar a las escrituras la exención que establece el artículo 9 de la Ley 2/1994?
La exención del artículo 9 de la Ley 2/1994 debe aplicarse a la financiación hipotecaria en general, sin importar el modelo de instrumentación utilizado (crédito o préstamo). Se adopta este criterio tras la resolución del Tribunal Económico Administrativo Central, que establece un tratamiento unitario para préstamos y créditos en el impuesto y señala que la distinción no tiene sentido frente a la finalidad de la norma.
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