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A query was raised regarding whether the novation of a maximum mortgage, intended to include a new company in the commercial guarantee, is subject to tax. The DGT determines that, as the object of the obligation changes, an extinctive novation occurs, constituting a new mortgage.
Cuestión planteada Tributación de la novación.
La modificación de la hipoteca de máximo implica una novación extintiva al variar el objeto de la obligación, lo que requiere una nueva inscripción. Al tratarse de una nueva hipoteca valuable, la base imponible será el importe total de la obligación o capital garantizado, incluyendo intereses, indemnizaciones o conceptos análogos. Si no consta el importe, se tomará el capital más tres años de intereses.
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