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A query was made regarding the taxable base for a novation intended to extend the term of a mortgage loan where the lender is not a credit institution. The DGT determines that, if the lender is a businessperson or professional, the transaction is subject to the variable rate of Stamp Duty (AJD), and the taxable base is the economic content of the assessable financial clauses.
Cuestión planteada Al no ser el prestamista una entidad de crédito, ¿cuál es la base imponible del contrato de ampliación de plazo de préstamo garantizado con hipoteca?
Si el prestamista es un empresario o profesional, la novación modificativa de un préstamo hipotecario está sujeta a la cuota variable de actos jurídicos documentados (AJD). La base imponible se determina por el contenido económico de las cláusulas financieras valuables que delimitan la capacidad económica susceptible de imposición. Esto se aplica incluso si no se modifica la garantía hipotecaria, siempre que la novación sea cuantificable.
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