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A taxpayer inquires whether assuming their spouse's mortgage debt to release them from the obligation to pay constitutes a gift. The DGT explains that if the release is without consideration, it is considered a gift, but if a private loan exists to repay the money, there would be no gift.
Question posed: Whether the payment of any tax is appropriate for both the proposed operation and in the event that the inquirer lends money to their spouse (a private loan distinct from the mortgage loan granted by the bank), who, being released from their current mortgage debt, would repay it within the remaining term of the mortgage.
The novation of a loan to exclude a co-debtor, assuming their debt without consideration, constitutes the taxable event for Inheritance and Gift Tax due to the liberatory assumption of debt. If, instead, a private loan is formalized to repay said amount, there would be no gift due to the lack of animus donandi. In this second case, the establishment of the loan would be subject to Transfer Tax and Stamp Duty.
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