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A taxpayer has requested clarification regarding the taxation involved in being released from a mortgage and the dissolution of a co-ownership of a property. The Directorate General for Tax Affairs (DGT) has ruled that both operations are subject to the variable rate of Stamp Duty (Actos Jurídicos Documentados).
Cuestión planteada Se determine quién es el sujeto pasivo en el caso de la liberación del deudor y extinción del condominio y cuál es la base imponible para su cálculo, el total del capital pendiente y los intereses de la hipoteca o el porcentaje de ambas cantidades que le corresponde la persona que se libera. Y, en cualquier caso, se ratifique si es correcta la provisión de fondos planteada
La liberación de un codeudor en escritura de novación hipotecaria está sujeta a actos jurídicos documentados, siendo sujeto pasivo quien inste el documento y la base imponible la parte de la deuda (capital e intereses) de la que se libera. En la extinción de condominio por adjudicación de bien indivisible con compensación mediante asunción de deuda, tributa por actos jurídicos documentados el comunero adjudicatario, con base imponible el valor de la parte del inmueble que desaparece.
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