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A query was raised regarding whether the formation of a Compensation Board for an urban development sector is subject to ITP and AJD. The DGT indicates that the formation does not constitute a transfer of assets or a corporate operation, unless the Board carries out profit-making activities, in which case the corresponding exemption would apply.
Cuestión planteada Tributación de la operación en el Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados de acuerdo con lo dispuesto en el artículo 31.2 del Texto refundido de la Ley del Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados aprobado por el Real Decreto Legislativo 1/1993, de 24 de septiembre.
La constitución de una Junta de Compensación de carácter fiduciario no constituye hecho imponible de transmisiones patrimoniales onerosas ni de operaciones societarias. Si la Junta realizase actividades lucrativas, tributaría por operaciones societarias pero gozaría de la exención del artículo 45.I.B)11 del TRLITPAJD. Respecto a los Actos Jurídicos Documentados, la sujeción a la cuota variable dependerá de si la escritura tiene por objeto una cantidad o cosa valuable y si es inscribible en el Registro de la Propiedad.
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