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A query was made regarding the taxable base for the gradual installment of Stamp Duty (AJD) in the assignment of a creditor's position in a syndicated financing contract involving a common mortgage. The Directorate General for Tax (DGT) ruled that the taxable base shall be the amount of the credit outstanding from the assignor, plus interest and other charges, rather than the total mortgage amount.
Cuestión planteada Tributación, por la cuota variable de la modalidad de actos jurídicos documentados del Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados, de la cesión de la posición contractual de un acreedor hipotecario en un contrato de financiación sindicada el cual está garantizado con una hipoteca inmobiliaria de máximo flotante que se constituyó en mano común a favor del conjunto de acreedores del sindicado.
En la cesión de la posición acreedora de un interviniente en una financiación sindicada, la base imponible de la cuota gradual de actos jurídicos documentados será la cantidad garantizada por la parte cedida. Esta cantidad se integra por el importe del crédito a favor del cedente pendiente de amortización en la fecha de la cesión, junto con los intereses, indemnizaciones, penas por incumplimiento u otros conceptos análogos establecidos. No se toma como base la totalidad del crédito garantizado por la hipoteca en mano común, ya que solo se cede la parte proporcional del cedente.
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