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A query was raised regarding whether, when releasing a property from one mortgage and transferring the security to a new one, tax should be paid on the total debt or only on the portion being secured. The DGT has determined that these are two independent acts and that the new mortgage will only be taxed on the portion of the debt it covers.
Cuestión planteada Si la base imponible sobre la que tributará la operación por actos jurídicos documentados deberá ser el importe total de la deuda pendiente, 370.187,2 €, o los 77.620,68 € de que respondía la finca que se pretende liberar y que pasarán a gravar la nueva finca que se hipoteca.
La liberación de la responsabilidad hipotecaria de una finca es un acto exento de la cuota variable de AJD. La constitución de una nueva hipoteca sobre otra finca para garantizar esa responsabilidad es un acto independiente sujeto a la cuota variable. En este segundo caso, la base imponible será el importe de la obligación o capital garantizado (la parte de la deuda que pasa a la nueva finca), más intereses o conceptos análogos.
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