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A woman inquired whether the subrogation of a mortgage loan (following her divorce) and her ex-husband's status as co-borrower of her separate property constituted a donation or was subject to AJD tax. The DGT examines whether the release of debt constitutes a donation or the repayment of a previous loan, and whether subrogation triggers Stamp Duty (AJD).
Cuestión planteada Tributación de la operación de la subrogación del préstamo hipotecario.
La subrogación de la consultante en la posición de su ex marido para asumir la deuda hipotecaria, sin modificar las condiciones del préstamo, no está sujeta al gravamen gradual de actos jurídicos documentados al no verificar una inscripción distinta a la anterior. Respecto a la donación, si la liberación de la deuda es la contraprestación por un préstamo previo que el ex marido hizo a la consultante, no hay donación por falta de animus donandi. Asimismo, si el ex marido no contribuyó efectivamente al pago de las cuotas del préstamo, no se produce el hecho imponible por donación.
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