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A query was raised regarding whether the acceptance of a unilateral mortgage established by a client to secure a loan is subject to ITPAJD. The DGT determines that while the establishment of the mortgage is subject to the gradual quota, the acceptance is not, as it lacks independent valuable content.
Cuestión planteada Si la operación descrita se encuentra sujeta al Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos documentados o si por el contrario no está sujeta al no reunir los requisitos del hecho imponible del citado impuesto.
La constitución de una hipoteca unilateral mediante escritura pública cumple los requisitos para tributar por la cuota gradual de actos jurídicos documentados. Sin embargo, el acto de aceptación de dicha hipoteca no está sujeto a este impuesto porque no tiene por objeto una cantidad o cosa valuable propia. La aceptación se considera un acto accesorio de la constitución, cuya garantía ya ha sido gravada, evitando así una doble imposición.
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