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A query was raised regarding whether including a grace period that extends a mortgage's maturity date allows for an exemption from Documented Legal Acts Tax (AJD). The DGT ruled that such a modification is considered an alteration of the loan term.
Cuestión planteada Confirmación de que la inclusión de un periodo de carencia parcial, con la consiguiente ampliación del plazo de vencimiento del préstamo hipotecario, estaría amparada por la exención prevista en el artículo 9 de la Ley 2/1994.
La constitución o ampliación de un periodo de carencia en un préstamo hipotecario constituye una modificación de la alteración del plazo del préstamo. Por tanto, las escrituras públicas que formalicen esta novación pueden acogerse a la exención del artículo 9 de la Ley 2/1994. Para ello, deben cumplirse los demás requisitos legales, como que el acreedor sea una entidad financiera del ámbito de dicha ley y que la modificación sea de común acuerdo.
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