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Mexican residents inquire whether the contribution of Spanish properties to their Mexican company via capital increase is subject to ITP and AJD corporate transaction rules. The DGT confirms the operation is not subject to such rules and, as it is not a taxable transfer, the variable AJD rate applies.
Cuestión planteada Si se entiende que la entidad mejicana realiza actividad económica en España, ya sea a través de la persona residente fiscal en dicho territorio o mediante establecimiento permanente, a efectos de determinar si en tal caso la aportación a la sociedad mejicana estaría sujeta a la modalidad de operaciones societarias, ya sea en virtud del artículo 6.2.B) o del artículo 20, y en cualquiera de los dos casos, exenta de dicha modalidad por aplicación del artículo 45.I.B.11 del Texto Refundido del Impuesto de Transmisiones Patrimoniales.
La aportación de inmuebles a una sociedad con sede fuera de España no constituye un hecho imponible de la modalidad de operaciones societarias. Al no estar sujeta a la modalidad de transmisiones patrimoniales onerosas, se aplicará la cuota variable del impuesto sobre los actos jurídicos documentados, siempre que se cumplan los requisitos de inscribibilidad y contenido valuable del artículo 31.2 del TRITPyAJD.
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