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A woman has enquired whether the novation of a mortgage loan, intended to release her from debt via her ex-partner, constitutes a gift. The DGT explains that if the release is carried out without consideration, it is subject to Inheritance and Gift Tax, unless it can be proven to be the repayment of a previous loan.
Cuestión planteada Tributación de la escritura de liberación de préstamo y asunción de deuda.
La asunción liberatoria de la deuda de otro sin contraprestación constituye un negocio jurídico gratuito e 'inter vivos' sujeto al Impuesto sobre Sucesiones y Donaciones. No obstante, si la liberación de la deuda es en realidad la devolución de un préstamo que la consultante le hizo previamente a su expareja, no habría hecho imponible por falta de 'animus donandi'. Esta circunstancia debe ser probada suficientemente por los interesados para enervar la presunción del contrato de préstamo.
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