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A joint venture (UTE) enquired whether changing the awardee company following a merger by absorption triggered a new taxable event for ITP regarding the concession. The DGT ruled that there is no transfer of assets and no obligation to pay tax on the variable AJD quota.
Cuestión planteada Si en caso de que tenga lugar la referida fusión por absorción y el Ayuntamiento autorizase el cambio de empresa adjudicataria, ello constituiría un nuevo hecho imponible que conllevase la obligación de la nueva empresa adjudicataria de tributar por el Impuesto sobre Transmisiones Patrimoniales por el concepto de concesión o si, por el contrario, dicha operación estaría exenta de tributación.
La escritura que documenta el cambio de nombre de la adjudicataria por fusión no está sujeta a transmisiones patrimoniales onerosas porque no supone transmisión patrimonial alguna. Asimismo, no está sujeta a la cuota variable de AJD porque no concurre el requisito de que la escritura tenga por objeto una cantidad o cosa valuable, al ser una modificación formal sin contenido económico. La sociedad absorbente es sucesora universal de los derechos y obligaciones de la absorbida.
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