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An individual wishes to enter into a loan agreement with their partner to equalise their financial contribution to a property purchase, as the partner provided a larger initial amount. The DGT indicates that while this loan is subject to Stamp Duty (ITP), it benefits from a legal exemption.
Cuestión planteada La consultante plantea si, para igualar el esfuerzo económico realizado por cada uno, sería correcto realizar un préstamo entre particulares, o bien un documento de reconocimiento de deuda.
La constitución de un préstamo para igualar aportaciones en una compraventa genera un hecho imponible de transmisiones patrimoneras onerosas. El prestatario es el sujeto pasivo y la base imponible es el exceso pagado por la pareja sobre la mitad del precio. No obstante, dicho préstamo está exento de este impuesto según el TRLITPAJD. La exención no elimina la obligación de presentar la declaración del impuesto.
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