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An Irish company seeks to have its partners contribute a property in Spain through a capital increase. The DGT determines that no corporate tax applies due to the company's effective seat outside Spain, but AJD tax is due under the legal documentation regime.
Cuestión planteada Son dos las cuestiones planteadas:
Al realizarse la ampliación de capital por una sociedad con sede de dirección efectiva o domicilio fiscal en otro Estado miembro de la UE, no procede el impuesto por operaciones societarias. No obstante, al ser un documento notarial inscribible y sobre un bien inmueble, resulta de aplicación la modalidad de Actos Jurídicos Documentados por la cuota variable. La operación tiene carácter oneroso al recibir títulos de participación, por lo que no está sujeta al Impuesto de Donaciones.
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