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A credit cooperative inquires whether mortgage loan deeds are exempt from Stamp Duty (Actos Jurídicos Documentados) when the borrower is a non-profit entity. The DGT responds that the exemption remains in force because it is objective in nature and applies to the transaction, regardless of whether the taxpayer is the lender.
Question posed: Whether the transaction is exempt from the Stamp Duty (Actos Jurídicos Documentados) modality, notary documents, of the Transfer Tax and Stamp Duty Act.
The exemption for mortgage loan deeds in which the borrower is an entity under article 45.I.A) remains in force. As it is an objective exemption, what is exempted is the transaction itself and not the status of the taxpayer. Therefore, the change of taxpayer to the lender (pursuant to art. 29) does not eliminate this tax benefit.
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