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A query was raised regarding whether the rectification of a mortgage to extend its maturity term from 2013 to 2016 is exempt from ITP and AJD. The DGT clarifies that the AJD exemption requires the modification to affect the agreed interest rate, which may also involve an alteration of the term.
Cuestión planteada Tributación de la referida rectificación en el Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados, en el sentido de confirmar si estaría exenta de tributación.
Para que la escritura de novación modificativa de un préstamo hipotecario esté exenta de la cuota gradual de actos jurídicos documentados, la modificación debe referirse a las condiciones del tipo de interés inicialmente pactado o vigente. Solo en ese caso, conjuntamente con la modificación del tipo, se podrá pactar la alteración del plazo. Si la novación consiste únicamente en la ampliación del plazo sin modificar el tipo de interés, no se cumplen los requisitos de la exención.
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