LA TRIBUTACIÓN DE LAS OPERACIONES DE CONSTITUCIÓN, AMPLIACIÓN Y CANCELACIÓN DE PRÉSTAMOS HIPOTECARIOS EN LA CUOTA VARIABLE DEL IMPUESTO SOBRE ACTOS JURÍDICOS DOCUMENTADOS.

Abstract

This article aims to analyze, taking as reference the most recent and important case law and administrative elaborate on the taxation of mortgages in the share-out of stamp duty tax. To this end the author focuses his analysis on the operations of establishment, expansion and cancellation of mortgage loans, also being studied various contentious issues such as, for example, the tax regime applicable to those operations to extend a mortgage redistributing mortgage burden as a result of a new horizontal division or operations in which the substitution occurs in a home equity loan, plus deposit.