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The query concerns the treatment under ITPAJD regarding a sole shareholder's cash contribution to their company and its subsequent repayment. The DGT indicates that, depending on the legal classification, the transaction may be considered either a loan or a contribution without a capital increase, both of which are exempt.
Cuestión planteada Cuál sería el tratamiento en el Impuesto sobre Transmisiones Patrimoniales Onerosas y Actos Jurídicos Documentados tanto de la constitución de la aportación como de la devolución prevista.
Si la operación se califica como préstamo, la constitución está sujeta pero exenta según el artículo 45.I.B) 15 del TRLITPAJD. Si se califica como aportación de socio que no supone aumento de capital, está sujeta pero exenta por el artículo 45.I.B) 11. En cualquier caso, la posterior restitución de las cantidades al socio, siempre que no suponga una disminución de capital social, no constituye hecho imponible.
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