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A query was raised regarding the taxation of a loan deed secured by a mortgage on state-owned land concessions. The DGT ruled that, as the transaction is not subject to Transfer Tax (ITP) because it is an operation carried out by a VAT taxable person, the deed shall be taxed under the modality of Stamp Duty on documented legal acts.
Cuestión planteada Tributación de la operación.
La constitución de hipoteca por un sujeto pasivo del IVA no está sujeta a transmisiones patrimoniales onerosas, pero la escritura pública tributará por la modalidad de actos jurídicos documentados al cumplir los requisitos del artículo 31.2 del TRLITPAJD. La base imponible será el importe de la obligación o capital garantizado, incluyendo intereses, indemnizaciones o penas. En caso de ampliación de préstamo, la base imponible será únicamente el incremento de la responsabilidad hipotecaria. Si la redistribución se hace en documento privado, no tributará por actos jurídicos documentados al no ser una primera copia de escritura notarial.
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