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Practical tools for informed decision-making.
An individual intending to grant a mortgage loan to a company asks whether they are the taxable person for tax purposes. The DGT clarifies that the person liable for payment is the borrower and that the loan is exempt from taxation.
Cuestión planteada Si el consultante sería sujeto pasivo del Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados en la modalidad de actos jurídicos documentados.
En la constitución de un préstamo, el sujeto pasivo es el prestatario según el artículo 8.d) del TRLITPAJD. La operación está sujeta al impuesto por el concepto de préstamo, pero se encuentra exenta según el artículo 45.I.B).15 del mismo texto. Al ser una operación sujeta pero exenta, no tributa por actos jurídicos documentados aunque se formalice en escritura pública.
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