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A company has requested a ruling on whether a capital reduction involving the assumption of a mortgage debt owed by shareholders is subject to ITP and AJD. The DGT has determined that while the capital reduction itself is a taxable event, the assumption of debt alone is not, provided there is no transfer of assets or release of the shareholders from their obligations.
Cuestión planteada Tributación de la referida operación en el impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados.
La reducción de capital constituye un hecho imponible por operaciones societarias, aunque en este caso no haya entrega de bienes sino asunción de deuda. La asunción de deudas no es hecho imponible por no ser inscribible, salvo que se produzca la liberación de los socios como deudores hipotecarios. En ese caso, tributaría por la modalidad de actos jurídicos documentados según la doctrina del Tribunal Supremo.
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