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The inquirer asks whether they are required to file the Stamp Duty (Actos Jurídicos Documentados) return following a mortgage loan novation. The DGT rules that, although the transaction is exempt from payment, it still constitutes a taxable event and requires the submission of a self-assessment.
Cuestión planteada Confirmación de la no obligación de presentar el impuesto de Actos Jurídicos Documentados con referencia a dicha novación.
La escritura de novación modificativa de un préstamo hipotecario que cambie el tipo de interés o el plazo, pactada con una entidad financiera, está exenta de la cuota de actos jurídicos documentados. No obstante, al constituir un hecho imponible, el obligado debe presentar la autoliquidación correspondiente, aunque no deba ingresar importe alguno. Esta obligación estatal se aplica sin perjuicio de la regulación de gestión que pueda tener la Comunidad Autónoma correspondiente.
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