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An Andalusian agri-food cooperative inquired whether it was required to pay tax upon granting mortgage-backed loans. The DGT ruled that, prior to the entry into force of Law 5/2019, these transactions were exempt for specially protected cooperatives, although the obligation to file tax returns remained.
Cuestión planteada Si existe obligación de liquidar el impuesto en los casos de que se concedan créditos con garantía hipotecaria.
Las cooperativas especialmente protegidas gozan de exención en el impuesto por la constitución de préstamos según la Ley 20/1990. No obstante, esta exención no evita la obligación de presentar la declaración del impuesto. A partir del 16 de junio de 2019, debido a la modificación del TRLITPAJD por la Ley 5/2019, estas escrituras de crédito hipotecario dejan de estar exentas.
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