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A query was raised regarding whether the novation of mortgage loans to remove floor clauses is exempt from Stamp Duty (Actos Jurídicos Documentados). The Directorate General for Taxes (DGT) ruled that it does not constitute a taxable event, as it does not involve a valuable sum or asset.
Cuestión planteada Si la modificación de los préstamos con garantía hipotecaria, en los que solo se eliminaría la cláusula suelo, puede acogerse a la exención de Actos Jurídicos Documentados, documentos notariales, regulada en la Ley 2/1994 de 30 de marzo, sobre subrogación y modificación de préstamos o, por el contrario, estaría sujeta y no exenta en alguna modalidad.
La novación modificativa de un préstamo hipotecario, con el único fin de eliminar la cláusula suelo, no constituye hecho imponible de la modalidad de Actos Jurídicos Documentados, documento notarial. Esto se debe a que la escritura no tiene por objeto cantidad o cosa valuable. Tampoco constituye hecho imponible de las otras dos modalidades del impuesto.
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