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A query was raised regarding whether the constitution and registration of the limited liability entrepreneur figure requires the payment of Documented Legal Acts tax. The DGT has determined that it is not subject to the tax because the notarial deed lacks economic content or valuable subject matter.
Cuestión planteada Si en el momento de constitución y registro de esta figura de emprendedor de responsabilidad limitada es necesario liquidar y presentar el modelo correspondiente al Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados en alguna de sus modalidades.
Para que la primera copia de una escritura notarial tribute por la cuota variable del AJD, debe reunir cuatro requisitos: ser primera copia, ser inscribible en registros públicos, tener contenido valuable y no estar sujeta a otras modalidades de ITP o sucesiones. En el caso del emprendedor de responsabilidad limitada, el acta notarial carece de contenido valuable, al referirse a un aspecto personal y no patrimonial, por lo que no concurre el requisito necesario para su tributación.
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