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A query was raised regarding the taxable base for a deed of novation intended to extend the term of a mortgage loan where the lender is not a credit institution. The DGT has determined that the transaction is subject to the Stamp Duty (Actos Jurídicos Documentados) regime and that the taxable base is the value of the modified financial clauses.
Cuestión planteada Al no ser el prestamista una entidad de crédito, ¿cuál es la base imponible del contrato de ampliación de plazo de préstamo garantizado con hipoteca?
La novación modificativa de un préstamo hipotecario donde el prestamista es empresario o profesional está sujeta a la cuota variable de actos jurídicos documentados si es inscribible y tiene contenido valuable. Según la jurisprudencia del Tribunal Supremo, la base imponible se determina por el contenido económico de las cláusulas financieras valuables que se modifican. En el caso de ampliación de plazo, la base estaría compuesta por los intereses añadidos y costes adicionales. No aplica la exención de la Ley 2/1994 porque el prestamista no es una entidad financiera.
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