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The inquiry asks whether the preventive seizure annotation requested by SAREB to secure its credit is exempt from tax. The DGT responds that it is, as these annotations constitute a guarantee of any nature.
Cuestión planteada Si la exención regulada en el artículo 43.I.B) del texto refundido de la Ley del ITPAJD se aplica a la anotación preventiva de embargo concedida a la SAREB en favor de su crédito, por entenderse dicha anotación preventiva como la concesión de una garantía.
La anotación preventiva de embargo constituye una garantía del crédito de la persona o entidad a cuyo favor se efectúa. Por tanto, las anotaciones cuyo sujeto pasivo sea la SAREB están exentas del Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados según el artículo 45.I.B).24 del TRLITPAJD, al considerarse una concesión de garantías de cualquier naturaleza.
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