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A shareholder inquired whether a loan granted by their company is subject to ITP and AJD, and if Form 600 must be filed. The DGT ruled that no taxable event occurs as the company is an accountable person for VAT, and the variable AJD quota does not apply if the loan is not subject to registration.
Cuestión planteada Son dos las cuestiones planteadas:
La concesión de un préstamo por un sujeto pasivo del IVA no constituye hecho imponible de la modalidad de transmisiones patrimoniales onerosas. No procede la aplicación de la cuota variable de Actos Jurídicos Documentados si no se cumplen todos los requisitos del artículo 31.2, como la inscribibilidad en los registros públicos. Al no existir hecho imponible, no hay obligación de presentar el modelo 600.
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