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A woman seeks to perform a novation to remove her former partner as a co-holder of a mortgage loan, assuming the debt herself. The Tax Agency explains that if the release from debt is without consideration, it is considered a gift; however, if it is demonstrated that the former partner had previously lent her their share of the money, the transaction is a repayment of that loan and is not subject to tax.
Cuestión planteada Tributación de la operación planteada, en particular si la novación del préstamo consistente en la exclusión de su ex pareja como cotitular supondría una donación, por asumir la consultante la deuda sin contraprestación.
La asunción liberatoria de la deuda de otro sin contraprestación constituye el hecho imponible del Impuesto sobre Sucesiones y Donaciones. No obstante, si la asunción de la deuda es la contraprestación por un préstamo previo que la expareja hizo a la consultante, no existe animus donandi. Para que este criterio se aplique, el interesado debe probar suficientemente que la operación es la devolución de un préstamo y no una liberalidad.
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