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A company in the Canary Islands inquired whether exercising a call option on a premises for a new catering activity qualifies as an initial investment for ITPAJD exemption purposes. The DGT ruled that although the property is an investment asset, it is not considered an initial investment if the establishment has already been operating for several years.
Cuestión planteada Si en el momento de ejercitar la opción de compra se está ante una inversión inicial, a efectos de beneficiarse de la exención prevista en el artículo 25 de la Ley 19/1994, de 6 de julio, de Modificación del Régimen Ecónomico y Fiscal de Canarias, para el Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados.
El ejercicio de la opción de compra puede acogerse a la exención del ITPAJD si en el momento de la adquisición se cumplen los requisitos de inversión inicial, como la creación de un establecimiento. Sin embargo, si el establecimiento ya lleva funcionando años, la adquisición no constituye una inversión inicial ni una ampliación. Para la exención, el bien debe ser un bien de inversión, nuevo (salvo excepciones), situado en Canarias y entrar en funcionamiento en tres meses.
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