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The applicant asks whether a novation of a leasing contract that modifies the interest rate and extends the term is subject to ITPAJD. The DGT rules that if the sum of the new instalments is equal to or less than the previous ones, there is no taxable value and therefore no tax liability.
Cuestión planteada Tributación en el Impuesto sobre Transmisiones Patrimonilels y Actos Jurídicos Documentados.
La novación de un contrato de leasing inmobiliario, al ser inscribible en el Registro de la Propiedad, puede tributar por la cuota proporcional de actos jurídicos documentados si tiene por objeto cantidad o cosa valuable. Si la suma de las nuevas cuotas es igual a la de las anteriores, no se produce un nuevo contenido valuable. Solo habrá tributación si la suma de las nuevas cuotas es superior a la suma de las cuotas anteriores, siendo la base imponible la diferencia entre ambas sumas.
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