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A company has requested a ruling on whether a capital reduction involving the assumption of a mortgage debt owed by shareholders is subject to ITP and AJD. The DGT has determined that while the capital reduction itself is a taxable event, the assumption of debt alone is not, provided there is no transfer of assets or release of the shareholders from their obligations.
This ruling provides legal certainty for corporate restructuring operations, clarifying that debt assumption does not trigger transfer tax or stamp duty unless accompanied by asset transfers or the discharge of debtor liability.
The tax team reviews your specific situation.
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