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A query was raised regarding the taxation under the Transfer Tax on Documented Legal Acts (ITPAJD) of a deed involving a principal extension and the modification of interest rates and terms of a mortgage loan. The Directorate General for Tax (DGT) ruled that these are two distinct operations that must be taxed separately, regardless of whether they are formalised in a single document or two separate ones.
Cuestión planteada Tributación de la operación planteada en el Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados, en concreto, si le son aplicables los beneficios de la Ley 2/1994, de 30 de marzo, por la que se regula la subrogación y la modificación de los préstamos hipotecarios (art. 9) y si el tratamiento fiscal sería diferente de formalizar la ampliación en una escritura y las modificaciones de interés y plazo en otra distinta
La ampliación de préstamo por una entidad financiera tributa en la modalidad de actos jurídicos documentados por el importe del principal ampliado, más intereses y gastos. Por otro lado, la novación modificativa que cambie el tipo de interés y amplíe el plazo está exenta de la cuota gradual de actos jurídicos documentados, siempre que sea de común acuerdo y el acreedor sea una entidad financiera según la Ley 2/1994.
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