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A company asks whether the contribution of hotel assets and assumption of its mortgage debts are exempt from ITP and AJD. The DGT states that since it is not a branch of business activity, the assignment of assets to settle debts constitutes a taxable transaction.
Cuestión planteada Tributación de la aportación no dineraria y de la asunción de deudas a efectos del Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados. En concreto, confirmación de los siguientes extremos:
Si la aportación no constituye una rama de actividad según el Impuesto sobre Sociedades, la adjudicación de bienes en pago de asunción de deudas se considera expresa. En este caso, la parte del valor de los bienes cuya contraprestación sea la asunción de deudas no relacionadas con la adquisición del activo estará sujeta al impuesto por la modalidad de transmisiones patrimoniales onerosas. La renuncia al régimen fiscal especial de reestructuraciones es irrelevante, pues lo determinante es la aplicabilidad del régimen.
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