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A non-resident real estate developer asks whether assuming mortgage debts when contributing a business branch to a company creates a separate taxable event. The DGT responds that the operation is a restructuring, and that assuming debts does not constitute a separate taxable event.
Cuestión planteada Tributación de la operación por el Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados, especialmente si la asunción de las deudas hipotecarias, vinculadas a las promociones de la rama de actividad que se pretende aportar, constituye un hecho imponible diferente de la referida aportación y sujeto al Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados o, no constituyen un hecho imponible distinto de la operación societaria como se establece en la consulta V0831-07.
La aportación de una rama de actividad se considera operación de reestructuración, lo que conlleva la no sujeción a la modalidad de operaciones societarias y la exención en las modalidades de transmisiones patrimoniales onerosas y actos jurídicos documentados. La asunción de deudas hipotecarias vinculadas a las promociones aportadas no constituye un hecho imponible distinto de la propia operación societaria. Por tanto, no está sujeta al ITP y AJD en la modalidad de transmisiones patrimoniales onerosas.
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