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A query was raised regarding the taxable base for the gradual instalment of the ITPAJD (Stamp Duty) in the assignment of partially amortised mortgage loans. The DGT ruled that the base is the guaranteed amount, defined as the capital outstanding on the date of assignment plus interest and other agreed terms.
Cuestión planteada Base imponible de la modalidad de actos jurídicos documentados, documentos notariales, del ITPAJD, de la cesión de cada uno de los préstamos garantizados por hipoteca que son objeto de la cesión antes referida considerando que dichos préstamos hayan sido parcialmente amortizados. En particular, si, en la cesión de préstamos hipotecarios, la base imponible estará integrada por la total cantidad garantizada, constituida por el importe del préstamo pendiente de amortización en la fecha de la cesión y los correspondientes intereses, indemnizaciones, penas por incumplimiento u otros conceptos análogos, que se hubieran establecido.
En la cesión de préstamos o créditos hipotecarios, la base imponible de la cuota gradual de actos jurídicos documentados es la total cantidad garantizada. Esta cantidad se integra por el importe del préstamo pendiente de amortización en la fecha de la cesión, junto con los intereses, indemnizaciones, penas por incumplimiento u otros conceptos análogos establecidos. Es irrelevante si el préstamo está garantizado por una o varias hipotecas.
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