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A company transfers a building under construction to another in exchange for capital increase and assumption of debt. The DGT examines the application of passive investment in VAT and taxation under ITP and AJD.
Cuestión planteada 1. Aplicación de la regla de inversión del sujeto pasivo prevista en el artículo 84.Uno.2º,letra e), de la Ley 37/1992, por la aportación del edificio en construcción por la sociedad C.
En la entrega de un inmueble para la extinción de una deuda garantizada, puede aplicarse la inversión del sujeto pasivo en el IVA si el adquirente es empresario y la entrega es consecuencia de la ejecución de la garantía. Respecto al ITP y AJD, la operación se divide en dos convenciones: la ampliación de capital (operación societaria exenta) y la adjudicación del inmueble en pago de la deuda (sujeta a IVA o a transmisiones patrimoniales onerosas). La asunción de la deuda por sí sola no es un hecho imponible en el ITP.
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