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A query was raised regarding whether the tax base for the Stamp Duty (AJD) on a mortgage should be the property value if it is lower than the loan amount. The Directorate-General for Tax (DGT) ruled that the tax base is the amount of the obligation or the guaranteed capital, in accordance with the Mortgage Law and the TRLITPAJD.
Cuestión planteada Determinación de la base imponible a los efectos de la liquidación del Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados, en su modalidad de Actos Jurídicos documentados, como consecuencia de una escritura pública de constitución de préstamo hipotecario, habida cuenta de que el valor real del inmueble es el importe máximo por el que puede responder el inmueble y, por tanto, el importe máximo del capital del préstamo que puede entenderse garantizado por medio de hipoteca, con independencia de que su valor se encuentre por debajo del importe del préstamo concedido.
La base imponible en la modalidad de Actos Jurídicos Documentados para la constitución de una hipoteca está constituida por el importe de la obligación o capital garantizado. Este importe comprende intereses, indemnizaciones, penas por incumplimiento u otros conceptos análogos. Si no consta expresamente el importe de la cantidad garantizada, se tomará como base el capital y tres años de intereses.
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