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A query was raised regarding whether the exemption for the subrogation of mortgage loans under Law 2/1994 also applies to the subrogation of credit contracts. The Directorate General for Tax Assurance (DGT) ruled that the exemption applies to mortgage financing in general, whether provided through a loan or a credit facility.
Cuestión planteada Si se podría aplicar la exención que establece el artículo 7 de la Ley 2/1994 a la subrogación del contrato de financiación.
La exención de los artículos 7 y 9 de la Ley 2/1994 se aplica a la financiación hipotecaria en general, independientemente de si se utiliza el modelo de préstamo o de crédito. Por tanto, la subrogación del acreedor de un crédito hipotecario está exenta del Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados, siempre que se cumplan los requisitos de la Ley 2/1994.
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