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The taxpayer inquires how a modification to the appraisal value in a mortgage novation is taxed if the exemption under Law 2/1994 does not apply. The DGT rules that it must be taxed via the gradual AJD instalment based on the guaranteed capital, noting that the tax rate depends on the relevant Autonomous Community.
Cuestión planteada Cómo tributaria la modificación del valor de tasación en caso de no estar bonificada por la Ley 2/1994, de 30 de marzo. En concreto cual sería el contenido valuable y el tipo de la cuota gradual.
La exención de la Ley 2/1994 no es aplicable si la modificación no se refiere al tipo de interés o al plazo. En ese caso, la escritura tributa por la cuota gradual del AJD si cumple los requisitos del artículo 31.2 del TRLITPAJD. La base imponible será el importe de la obligación o capital garantizado, incluyendo intereses, indemnizaciones y otros conceptos análogos. El tipo de gravamen es competencia de la Comunidad Autónoma.
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