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The applicant asks whether the novation of a mortgage loan to exclude an ex-partner as a debtor is subject to Stamp Duty (AJD). The DGT indicates that if the release from debt is carried out without consideration, it constitutes a gift subject to Inheritance and Gift Tax.
Cuestión planteada Si la referida novación/modificación está sujeta al pago del Impuesto de Actos Jurídicos Documentados.
Si el consultante asume la deuda de su ex-pareja en una novación de préstamo y esta liberación se realiza sin contraprestación, se produce el hecho imponible del Impuesto sobre Sucesiones y Donaciones por asunción liberatoria de deuda. No obstante, si existe contraprestación, no habría donación al faltar el animus donandi, debiendo probarse dicha circunstancia ante la Administración.
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