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A financial institution has enquired whether modifications to a maximum mortgage loan (such as extensions or changes to the repayment system) are subject to the variable rate of Stamp Duty (Actos Jurídicos Documentados). The Directorate-General for Tax (DGT) has ruled that taxability does not depend on whether the mortgage liability changes, but rather on whether the modified clauses contain quantifiable economic content.
Cuestión planteada Tributación de la operación planteada en el Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados en su modalidad de Actos Jurídicos Documentados:
La sujeción a la cuota variable de AJD requiere que la novación constituya un nuevo hecho imponible con contenido económico valuable. No es necesario que se modifique la responsabilidad hipotecaria para que exista tributación; basta con que las cláusulas financieras añadidas o modificadas (como periodos de carencia o prórrogas) sean cuantificables. La base imponible se determinará por los intereses añadidos y costes adicionales que conlleven dichas cláusulas. Asimismo, la incertidumbre sobre el pago de una comisión (como un exit fee) no impide su cuantificación si se puede fijar un importe máximo.
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