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A query was raised regarding who is liable for tax in various loan and guarantee operations following the 2018 and 2019 reforms. The DGT clarifies that in mortgage loans, the lender is the taxable person and that subjective exemptions no longer apply in these cases.
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 las de la Ley 2/1994 o viviendas de protección oficial) se mantienen, pero las exenciones subjetivas (como las de las cooperativas protegidas o cuando el sujeto pasivo es la SAREB) dejan de ser aplicables en préstamos hipotecarios según la Ley 5/2019.
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