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The consultation examines how the reforms introduced by RDL 17/2018 and Law 5/2019 affect the determination of the taxable person and exemptions within the ITPAJD. The DGT clarifies that the lender is the taxable person in mortgage loans, which impacts the validity of subjective exemptions.
Cuestión planteada Primera: En lo que se refiere a la determinación del sujeto pasivo:
En escrituras de préstamo con garantía hipotecaria, el sujeto pasivo es el prestamista. Para otros actos como la cancelación de hipoteca, arrendamiento financiero o garantías distintas de la hipotecaria, se aplica la regla general (el adquirente o quien inste el documento). Las exenciones objetivas (como en viviendas de protección oficial o Ley 2/1994) se mantienen, pero las exenciones subjetivas (como las de cooperativas o la SAREB como prestataria) pierden vigencia en préstamos hipotecarios al cambiar el sujeto pasivo.
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