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A protected cooperative has requested a ruling on whether the creation of a unilateral mortgage is subject to Stamp Duty (AJD) and who the taxpayer is, as well as whether it qualifies for an exemption. The DGT has determined that it is subject to AJD and that the taxpayer is the entity creating the mortgage.
Cuestión planteada Si la constitución de la hipoteca inmobiliaria unilateral quedaría sujeta a la modalidad de Actos Jurídicos Documentados y cuál sería el sujeto pasivo del impuesto. Y, en su caso, si por su condición de cooperativa protegida, la constitución de la hipoteca inmobiliaria unilateral quedaría exenta del impuesto.
La constitución de la hipoteca no está sujeta a transmisiones patrimoniales onerosas por ser realizada por un sujeto pasivo del IVA, pero sí tributa por la modalidad de actos jurídicos documentados. El sujeto pasivo es la persona que inste la expedición de los documentos, es decir, quien constituye el derecho real de hipoteca. La condición de cooperativa protegida no exime el pago, ya que la constitución de la hipoteca no encaja en los supuestos de exención del artículo 33 de la Ley 20/1990.
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