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A taxpayer proposes to contribute shares of a Spanish company as part of a capital increase in a Swiss company. The DGT determines that the transaction is not subject to the corporate operations tax due to a lack of territorial scope, nor is it subject to Stamp Duty (AJD) as it cannot be recorded in the prescribed registries.
Cuestión planteada Tributación de la operación planteada en el Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados.
La aportación de acciones en una ampliación de capital de una sociedad sin sede de dirección efectiva ni domicilio social en España no constituye una operación societaria sujeta al ITP y AJD. Asimismo, no procede la tributación por la cuota variable del Documento Notarial porque el acto de aportación de valores no es inscribible en los Registros de la Propiedad, Mercantil o de Bienes Muebles. Finalmente, no aplica la regla de elusión del artículo 314 de la LMV al no estar la operación sujeta a la modalidad de transmisiones patrimoniales onerosas.
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