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A commercial company jointly owned by a municipality and a private enterprise asks whether it is exempt from ITPAJD when purchasing rural land. The DGT responds that the transaction is subject to the tax because the company has private legal personality and is not a public administration.
Cuestión planteada Tributación de la operación en el Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados.
La adquisición de una parcela a un particular está sujeta a la modalidad de transmisiones patrimoniales onerosas del ITPAJD. Las sociedades mercantiles, aunque participadas por entes públicos, tienen naturaleza jurídico-privada y se rigen por el derecho privado. Por tanto, no ostentan la condición de Administración pública ni de Administración institucional y no pueden aplicar la exención subjetiva del artículo 45.I.A.a) del TRLITPAJD.
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