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A company has enquired whether the acquisition of a productive unit (property, facilities, furniture, etc.) is subject to ITP or VAT, and whether the mortgage can be deducted from the tax base. The DGT ruled that the transaction is subject to ITP and that the mortgage debt is not deductible.
Cuestión planteada Si es correcto considerar de que la adjudicación de la unidad productiva no se halla sujeta a IVA ni a Transmisiones Patrimoniales Onerosas pero que, sin embargo, el inmueble, debe tributar por esta última modalidad, al tipo general del 7% y si para el cálculo de la base imponible del Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados se podrá deducir la carga hipotecaria que versa sobre el inmueble y las instalaciones objeto de transmisión.
La transmisión de una unidad productiva está sujeta al ITP y AJD según la excepción del artículo 7.5 del Texto Refundido del impuesto. La base imponible se constituye por el valor real de lo transmitido. No es posible deducir las deudas aunque estén garantizadas con prenda o hipoteca.
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