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A query was raised regarding whether regulatory changes would remove exemptions for mortgage loan deeds when the borrower is an exempt entity. The DGT has ruled that objective exemptions remain in force because the exemption applies to the transaction itself rather than the person.
Cuestión planteada Primera: Si la entrada en vigor de las modificaciones introducidas por la Ley 5/2019 no alteran ni derogan la exención de la cuota gradual de AJD regulada en el párrafo 25 de artículo 45.I.B) del TRLITPyAJD que resulta aplicable a "Las escrituras de préstamo con garantía hipotecaria en las que el prestatario sea alguna de las personas o entidades incluidas en la letra A) anterior".
Las exenciones objetivas del TRLITPAJD siguen siendo aplicables a las escrituras de préstamo con garantía hipotecaria, aun cuando el sujeto pasivo sea el prestamista. Esto incluye la exención para prestatarios incluidos en la letra A) del artículo 45.I y las operaciones de hipoteca inversa. La normativa de la Ley 5/2019 solo suprime beneficios fiscales parciales y exenciones subjetivas, pero no las exenciones objetivas.
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