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A query was raised regarding whether a mortgage novation deed that modifies the term, interest rate, and repayment system is exempt from Stamp Duty (Actos Jurídicos Documentados). The DGT has determined that the exemption under Law 2/1994 applies only to changes in interest rates or terms, and does not extend to modifications of the repayment system.
Cuestión planteada Si a la referida escritura le es de aplicación establecida en el artículo 45.I.C.23 del Texto refundido del Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados.
La exención en la modalidad gradual de Actos Jurídicos Documentados solo se aplica cuando la modificación se refiere a las condiciones del tipo de interés o a la alteración del plazo. No es aplicable la exención para la modificación del método o sistema de amortización, ni para la ampliación o reducción de capital. La cuantificabilidad de la novación determina su contenido valuable, independientemente de si se modifica la garantía hipotecaria.
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