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A resident in Spain inquires about ITP and AJD taxation regarding the dissolution of a foreign entity in a tax haven and a Spanish company. The DGT determines that the former is not subject to the tax, whereas the latter must be taxed under the corporate operations modality.
Cuestión planteada Primero. Con respecto a la disolución y liquidación de la entidad extranjera se plantea por cuál de las modalidades del Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos documentados debe tributar, según la doctrina mantenida por esta Dirección General en resolución V3293/2013, habida cuenta de que concurren elementos diferentes de los contemplados en dicha resolución: el adjudicatario de las participaciones de la sociedad liquidada es una persona física y no jurídica; la sociedad extranjera no reside en un país de la Unión Europea sino en un paraíso fiscal; y, por último, el artículo 108 de la Ley de Mercado de Valores ha sido sustituido por el artículo 314 de la nueva Ley 4/2015.
La disolución de una sociedad residente en un paraíso fiscal no está sujeta a la modalidad de operaciones societarias porque el hecho imponible ocurre fuera del ámbito territorial del impuesto. Por su parte, la disolución de una sociedad española constituye un único hecho imponible por la modalidad de operaciones societarias. En este caso, la base imponible será el valor real de los bienes entregados a los socios, sin deducir deudas ni gastos.
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