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A query was raised regarding whether the tax base for the gradual instalment of the ITPAJD (Stamp Duty) in the assignment of mortgage loan portfolios should be the outstanding balance plus interest and other agreed concepts. The DGT ruled that the tax base is the obligation or guaranteed capital, comprising the balance outstanding at the date of assignment plus any agreed interest, indemnities, or penalties.
Cuestión planteada Si, en las transmisiones de préstamos hipotecarios realizadas por entidades de crédito, documentadas mediante escritura pública, cuando la transmisión no se enmarque en una operación de reestructuración, la base imponible de la cuota gradual de la modalidad de actos jurídicos documentados, documentos notariales, del ITPAJD, ha de determinarse por el importe de los préstamos que se encuentre pendiente de amortización en el momento de realizar su transmisión, más los correspondientes intereses, indemnizaciones, penas por incumplimiento u otros conceptos análogos que se hubieran pactado como garantía.
En la cesión de préstamos hipotecarios por entidades de crédito, la base imponible de la cuota gradual de actos jurídicos documentados es la obligación o capital garantizado. Esta base está integrada por el importe del préstamo pendiente de amortización en la fecha de la cesión, junto con los intereses, indemnizaciones, penas por incumplimiento u otros conceptos análogos pactados como garantía. La base no es el precio de la cesión, sino el importe garantizado con la hipoteca.
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