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A protected cooperative has enquired whether the novation of a mortgage loan to change the repayment schedule from annual to monthly is exempt from Stamp Duty (AJD). The DGT ruled that the exemption under the Cooperatives Act does not apply, although the exemption under Law 2/1994 could apply if its specific requirements are met.
Cuestión planteada Si la operación planteada debe tributar por el Impuesto de Actos Jurídicos Documentados o queda exenta en virtud de lo dispuesto en el artículo 33.1 de la Ley 20/1990, del Régimen Especial de las Cooperativas.
La novación de un crédito hipotecario para modificar los periodos de amortización no está contemplada en los beneficios fiscales de la Ley 20/1990 para cooperativas protegidas. No obstante, este cambio de periodicidad se considera una alteración del plazo del préstamo, lo que podría permitir la exención en el Impuesto de Actos Jurídicos Documentados según el artículo 9 de la Ley 2/1994, siempre que se cumplan los demás requisitos legales.
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