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A credit institution with a permanent establishment in Spain asks whether a partial splitting of elements of a digital project is exempt from ITP and AJD. The DGT responds that, as it is a restructuring operation, it is not subject to tax and therefore is exempt.
Cuestión planteada Aplicación de la exención contemplada en el artículo 45.I.B.10 del Texto Refundido del Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados a la operación descrita.
La operación de escisión planteada encaja en la definición de operación de reestructuración del artículo 76.2.1.º b) de la Ley del Impuesto sobre Sociedades. Al ser una reestructuración, no está sujeta a la modalidad de operaciones societarias del ITP y AJD según el artículo 19.2.1.º del Texto Refundido. En consecuencia, la operación está exenta de las modalidades de transmisiones patrimoniales onerosas y de actos jurídicos documentados.
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