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A query was raised regarding whether the creation of mortgage security in favour of SAREB over existing loans is exempt from Stamp Duty (AJD). The DGT ruled that the progressive instalment is exempt as an objective exemption, but the fixed instalment remains subject to the tax.
Cuestión planteada Primera: Si la concesión de garantías hipotecarias a favor de la SAREB sobre préstamos preexistentes (i. e. préstamos concedidos con anterioridad al otorgamiento de la garantía) se encuentra exenta del AJD.
La concesión de garantías hipotecarias a favor de la SAREB sobre préstamos preexistentes está sujeta, pero exenta, de la cuota gradual del AJD. No obstante, la cuota fija del AJD estará sujeta y no exenta, siendo el sujeto pasivo el garantizado con la hipoteca. En el caso de novaciones modificativas que cumplan los requisitos de la Ley 2/1994 y donde la SAREB sea acreedora, se mantiene la exención de la cuota fija y gradual.
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