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The applicant inquired whether the exemption for the novation of mortgage loans also applies to mortgage credits. The DGT ruled that the exemption applies to mortgage financing in general, regardless of whether it is structured as a loan or a credit.
Cuestión planteada Primera: Si la exención en la modalidad de actos jurídicos documentados contenida en el artículo 9 de la Ley 2/1994, de 30 de marzo, sobre subrogación y modificación de préstamos hipotecarios, debe aplicarse a la financiación hipotecaria en general, cualquiera que sea el modelo de instrumentación utilizado (crédito o préstamo hipotecario), cumpliéndose los requisitos para ello.
La exención del artículo 9 de la Ley 2/1994 se aplica a la financiación hipotecaria en general, sea crédito o préstamo. Para ello, el acreedor debe ser una entidad financiera y la modificación debe afectar al tipo de interés, al plazo, o a ambos. La ampliación del plazo no impide la exención si se mantiene el mismo sistema de amortización y no se modifican otras condiciones como el principal.
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