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A query was raised regarding whether the amendment to Law 2/1994 limits the tax benefits for subrogation and novation to residential loans. The DGT ruled that the new definition of 'real estate lender' expands the range of eligible entities without restricting the purpose or recipient of the loan.
Cuestión planteada Efectos de las modificaciones que ha introducido el Real Decreto-ley 19/2022 en la Ley 2/1994. En concreto, se consulta si la nueva redacción de su artículo 1 tiene o no por finalidad restringir el ámbito objetivo de aplicación de los beneficios fiscales regulados en los artículos 7 y 9 de dicha Ley a los préstamos a los que se refiere el artículo 2.1, letras a) y b) de la Ley 5/2019 y, por tanto, si dichos beneficios fiscales seguirán resultando plenamente aplicables a las operaciones de subrogación y a las de novación modificativa del tipo de interés, del plazo, o de ambos, de los préstamos hipotecarios en los que el deudor sea una persona jurídica, con independencia de si el bien inmueble sobre el que recae la garantía tiene uso residencial u otro distinto.
La remisión a la figura del prestamista inmobiliario se refiere exclusivamente a la entidad y no al destinatario ni al objeto de la financiación. Una vez que una persona o entidad es considerada prestamista inmobiliario por su actividad profesional, mantiene esa condición para todos sus préstamos. Por tanto, los beneficios fiscales de la Ley 2/1994 se aplican independientemente de la condición del prestatario o del destino del préstamo.
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