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The applicant asks whether mortgage loan modifications are exempt from the gradual AJD levy and if certain clauses are subject to the tax. The DGT rules that the exemption under Law 2/1994 is limited and cannot be applied by analogy to other types of modifications.
Cuestión planteada Aplicación de los beneficios fiscales previstos en la Ley 2/1994, de 30 de marzo, y el articulo 45.I.C.23 del Real Decreto Legislativo, por el que se aprueba el Texto Refundido del Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados y la confirmación de la no sujeción de alguna de las convenciones que se pueden recoger en una escritura pública.
La exención de la modalidad gradual de AJD solo aplica a escrituras de novación que modifiquen el tipo de interés o el plazo de pago. No se aplica la exención a la ampliación o reducción de capital ni a la modificación del sistema de amortización. Las cláusulas que no implican contenido valuable o inscribible no están sujetas al impuesto. En caso de ampliación de principal, la base imponible será el importe de la responsabilidad hipotecaria que aumenta.
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