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A query was raised regarding whether the refinancing of a mortgage loan, involving changes to the interest rate and the repayment system, is exempt from Documented Legal Acts (AJD) tax. The DGT ruled that modifications to the interest rate and the term are exempt, but changes to the repayment system are not.
Cuestión planteada Tributación de la operación planteada en el Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados y si resultaría amparada por la exención prevista en el artículo 9 de la Ley 2/1994, de 30 de marzo, sobre subrogación y modificación de préstamos hipotecarios.
Las escrituras de novación de préstamos hipotecarios están exentas en la modalidad de Actos Jurídicos Documentados si la modificación se refiere al tipo de interés y se puede pactar conjuntamente la alteración del plazo. No es aplicable la exención para la modificación del método o sistema de amortización, ya que no se permite la analogía para extender beneficios fiscales. Si la novación es cuantificable, tiene contenido valuable y tributará en AJD.
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