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A property development company has requested clarification on whether the forgiveness of part of a debt and the subsequent partial cancellation of a mortgage are exempt from ITP and AJD. The DGT has determined that a debt write-off is not subject to taxation and that while mortgage cancellation is subject to tax, it benefits from a specific exemption.
Cuestión planteada Si en base a lo expuesto existe exención por aplicación del artículo 45.I.B.19 del Texto Refundido del Impuesto de Transmisiones Patrimoniales y Actos Jurídicos Documentados.
La quita de una parte del crédito no está sujeta al ITP por ser una operación no onerosa realizada por un sujeto pasivo del IVA, ni al AJD por no ser inscribible en los registros públicos. Por otro lado, la cancelación parcial de la hipoteca constituye una operación sujeta al AJD por cuota variable, pero queda exenta por aplicación del artículo 45.I.B.18 del Texto Refundido del ITP y AJD.
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