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A query is made regarding the tax base under the documented legal acts modality in the case of the assignment of partially amortized mortgage loans. The DGT responds that the base is the guaranteed amount, understood as the principal outstanding for payment plus interest and other agreed concepts.
Question posed: What would be the tax base under the Documented Legal Acts modality of the Tax on Property Transfers and Documented Legal Acts regarding the assignment of each of the loans or credits secured by mortgage, considering that said loans have been partially amortized. In particular, it is queried whether the tax base would be composed of the principal amount of each loan or credit outstanding for amortization on the date of the assignment, plus the corresponding interest, indemnities, penalties for breach, or other analogous concepts, calculated proportionally to the principal outstanding for amortization on the date of the assignment.
In the assignment of mortgage loans, the tax base for the gradual installment of documented legal acts is composed of the total guaranteed amount. This amount is constituted by the amount of the loan outstanding for amortization on the date of the assignment, together with interest, indemnities, penalties for breach, or other analogous established concepts. It is understood that only the outstanding part of the credit is the subject of the assignment.
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