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A query was raised regarding whether the deed for the acceptance of a unilateral mortgage should be taxed at the progressive rate for documented legal acts. The Directorate General for Taxes (DGT) ruled that it should not, as the act lacks its own valuable content independent of the already taxed guarantee.
Cuestión planteada Si la referida escritura quedaría sujeta a cualquiera de las modalidades del Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados o si debe entenderse no sujeta al mismo por no tratarse de un acto nuevo, sino de un acto accesorio a la constitución y su novación, que ya quedaron ambas sujetas a tributación.
La aceptación de la hipoteca unilateral no está sujeta a la cuota gradual de actos jurídicos documentados porque no concurren los requisitos del artículo 31.2 del TRLITPAJD. El acto de aceptación no tiene por objeto una cantidad o cosa valuable, pues lo valuable es la garantía misma y no el acto de aceptarla. Considerar la aceptación como un acto nuevo supondría una doble imposición sobre un único objeto valuable.
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