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A query was raised regarding the taxation of a capital increase and a capital reduction involving the transfer of real estate to settle debts. The DGT has determined that both constitute corporate transactions, with the capital increase being exempt and the reduction subject to tax.
Cuestión planteada Tributación de las referidas operaciones en el Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados, confirmando su tributación por la modalidad de operaciones societarias y la no aplicación de ningún otro concepto del impuesto, aunque pudiera considerarse que dichas operaciones llevan implícita una dación en pago.
La ampliación de capital es una operación societaria sujeta pero exenta de ITP y AJD. La reducción de capital es una operación societaria sujeta, no exenta, donde los socios son los contribuyentes por el valor real de los bienes recibidos al tipo del 1 por 100. La sujeción por la modalidad de operaciones societarias excluye la aplicación de las modalidades de transmisiones patrimoniales onerosas o de actos jurídicos documentados.
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