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A query was raised regarding the tax base for the gradual instalment of Stamp Duty (ITPAJD) in the transfer of mortgage loan portfolios by credit institutions. The Directorate General for Tax (DGT) ruled that the base is the obligation or guaranteed capital, consisting of the balance outstanding at the date of assignment plus interest, indemnities, or agreed 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, la base imponible de la cuota gradual de actos jurídicos documentados es la obligación o capital garantizado. Esta cantidad 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 pagado por el adquirente, sino el importe garantizado con la hipoteca.
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