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A query was raised regarding whether the novation of a maximum mortgage, intended to include new lenders and change the object of the obligation, is subject to tax. The DGT determines that, as an extinctive novation occurs that modifies the object, a new mortgage is constituted.
Cuestión planteada Tributación de la novación.
La novación planteada es extintiva porque cambia el objeto de la obligación, que debe estar plenamente delimitado en la inscripción inicial. Al constituirse una nueva hipoteca inscribible y valuable, la base imponible será el importe total garantizado, según el artículo 30.1 del TRLITPAJD. Esto incluye el capital, intereses, indemnizaciones y otros conceptos análogos.
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