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A query was raised regarding whether a deed of novation for a mortgage loan, which modifies the liability of the borrowers, is subject to the variable rate of Stamp Duty (Actos Jurídicos Documentados). The Directorate General for Taxes (DGT) ruled that this does not constitute a taxable event for said rate.
Cuestión planteada Si la referida escritura pública de novación del préstamo hipotecario está o no sujeta a la cuota gradual de la modalidad de Actos Jurídicos Documentados del Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados.
Para tributar por la cuota variable de AJD deben concurrir cuatro requisitos: ser primera copia de escritura, tener por objeto cantidad o cosa valuable, ser inscribible en registros públicos y no estar sujeto a ITP o ISD. En este caso, la modificación de la responsabilidad personal no tiene carácter valuable ni es un acto inscribible en los registros contemplados por el artículo 31.2 del TRLITPAJD.
What is published here, applied to a company or a specific case. The first meeting is free.
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