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A query was raised regarding whether the creation of a unilateral mortgage is subject to Documented Legal Acts (AJD) and who the taxable person is. The DGT has determined that, as it is not subject to onerous property transfers, it is taxed under the notary documents modality, and the taxable person is the party requesting the deed.
Cuestión planteada Si la escritura de constitución de hipoteca unilateral quedaría sujeta a la modalidad de Actos Jurídicos Documentados y cuál sería el sujeto pasivo del impuesto.
La constitución de hipoteca por un sujeto pasivo del IVA no está sujeta a la modalidad de transmisiones patrimoniales onerosas. No obstante, la escritura pública de dicha constitución tributa por la modalidad de actos jurídicos documentados (documentos notariales) según el artículo 31.2 del TRLITPAJD. El sujeto pasivo es la persona que inste la expedición del documento, que en el caso de la hipoteca unilateral pendiente de aceptación, es el constituyente.
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