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A query was raised regarding whether modifications to mortgage loans (grace periods, changes to interest calculation and repayment systems) are exempt from the progressive Stamp Duty (AJD) rate. The DGT ruled that the exemption under Law 2/1994 applies only to changes in the interest rate or the term, and not to other financial modifications.
Cuestión planteada Tratamiento en el ámbito del Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados de la novación modificativa de los préstamos y créditos en los siguientes supuestos:
Las escrituras de novación de préstamos hipotecarios están exentas en la modalidad gradual de AJD solo cuando la modificación se refiere a las condiciones del tipo de interés o a la alteración del plazo. No se aplica la exención a otras modificaciones permitidas por la Ley 2/1994, como la alteración del método de amortización o la ampliación/reducción de capital. La exención no puede extenderse por analogía a otros supuestos.
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