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A query was raised regarding whether the acquisition of new registered certificates from a Farmer's Transformation Company (SAT) qualifies for the exemption on the transfer of securities. The Directorate General for Taxes (DGT) ruled that, as SATs are liable for Corporate Income Tax, the transfer of their titles is exempt.
Cuestión planteada Si es posible acogerse a la exención prevista en el artículo 45.I.B.9 del Real Decreto Legislativo 1/1993, de 24 de septiembre, por el que se aprueba el texto refundido de la Ley del el Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos.
La exención del artículo 45.I.B.9 del TRLITPAJD no se aplica a entidades que tributan por atribución de rentas, pero sí a las que son sujetos pasivos del Impuesto sobre Sociedades. Dado que las sociedades agrarias de transformación ostentan la condición de sujetos pasivos del Impuesto sobre Sociedades, la transmisión de sus resguardos nominativos por parte de un socio está exenta del Impuesto sobre Transmisiones Patrimoniales Onerosas.
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