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An individual is to receive a property donated by their sister, but will assume the outstanding mortgage debt through a novation. The DGT has determined that, because there is consideration for the assumption of the debt, the transaction is onerous and must be taxed under Transfer Tax (ITPAJD).
Cuestión planteada Tributación de la operación.
La operación se califica como un negocio jurídico oneroso de adjudicación de un bien en pago de asunción de deudas, según el artículo 7.2 A) del TRLITPAJD. Por tanto, está sujeta al ITPAJD en la modalidad de transmisiones patrimoniales onerosas y no al ISD. La base imponible será la mayor entre el valor de referencia del inmueble y el valor de la contraprestación (la deuda asumida).
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