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A company asks whether the non-cash contribution of property, including associated debt, qualifies for tax neutrality in corporate income tax and exemption under ITPAJD reorganisation rules. The DGT confirms tax neutrality in corporate income tax, but the portion of the contribution corresponding to the debt constitutes a taxable patrimonial transfer under ITPAJD.
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En el Impuesto sobre Sociedades, la operación puede acogerse al régimen de neutralidad fiscal si las sociedades adquirentes son residentes en España y la aportante mantiene al menos un 5% de los fondos propios. En el ITPAJD, aunque las reestructuraciones están exentas, la parte de la aportación que coincide con la deuda asumida por la sociedad se considera una adjudicación expresa en pago de asunción de deudas, lo que constituye una transmisión patrimonial onerosa sujeta al impuesto.
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