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A query was raised regarding whether including clauses from the Real Estate Credit Contracts Act in mortgage subrogation or novation deeds invalidates the ITPAJD exemption. The DGT ruled that if these clauses are incorporated by legal mandate (ope legis) rather than by agreement between the parties, they do not undermine the exemption.
Cuestión planteada Si las escrituras de subrogación de acreedor o de novación modificativa de préstamos o créditos hipotecarios que cumplan los requisitos previstos en la Ley 2/1994, de 30 de marzo, se encontrarán exentas de la cuota gradual o variable de la modalidad de actos jurídicos documentados, documentos notariales, del Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados, aun cuando en las mismas se reproduzcan las cláusulas financieras de las operaciones originarias que sean inscribibles y que se consideren necesarias para adaptar el contrato originario a la Ley 5/2019, de 15 de marzo, reguladora de los contratos de crédito inmobiliario, si las referidas modificaciones no obedecen a ninguna estipulación contractual y surten efecto por mandato legal.
Las escrituras de subrogación o novación hipotecaria exentas por la Ley 2/1994 mantienen la exención si las cláusulas incorporadas actúan por ministerio de la Ley (ope legis) y no por estipulación contractual. Si las modificaciones son fruto del acuerdo de las partes y tienen contenido valuable, sí podrían perder la exención. La determinación de qué cláusulas son de obligado cumplimiento es una cuestión material que debe apreciar la Administración gestora en cada caso.
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