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A consultation was made regarding whether a company's assumption of partners' bank debt for hotel construction is subject to AJD or ITP. The DGT indicates that this depends on whether the assumption is gratuitous or onerous, and whether there is an express allocation of assets.
Cuestión planteada Si la operación planteada podría tratarse de una adjudicación en pago de asunción de deuda tácita y si se debe tributar por Actos Jurídicos Documentados o por algún otro impuesto o si la referida operación esta no sujeta o exenta.
Si la sociedad asume la deuda de los socios sin contraprestación, se produce el hecho imponible del Impuesto sobre Sucesiones y Donaciones por asunción liberatoria de deuda. Si la asunción es onerosa, no tributa por Donaciones ni por ITP (transmisiones onerosas) al no haber adjudicación expresa de bienes. Tampoco tributa por AJD si la asunción de deuda no tiene carácter inscribible en los registros públicos.
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