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The applicant inquires about exemptions from Transfer Tax (ITP) and Stamp Duty (AJD) when purchasing property from SAREB using a mortgage loan. The Directorate General for Tax (DGT) distinguishes between the property purchase and the mortgage, ruling that the exemption for the gradual AJD instalment applies to the mortgage but not to the purchase itself.
Cuestión planteada Exención en el pago del Impuesto sobre Transmisiones Patrimoniales por la adquisición de un inmueble propiedad de la SAREB con préstamo hipotecario vinculado para dicha adquisición.
Para la adquisición del inmueble, si la operación está sujeta a IVA, se aplica la cuota variable de AJD; si está exenta de IVA, tributa por transmisiones patrimoniales onerosas. En cuanto a la hipoteca, al estar sujeta a IVA, procede la cuota variable de AJD. Se aplica la exención de la cuota gradual de AJD para la constitución de la garantía hipotecaria al ser la SAREB la transmitente del inmueble.
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