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A query was raised regarding whether a partner contribution that does not involve a capital increase is exempt from ITP and AJD, and whether its subsequent repayment is subject to tax. The DGT determines that the contribution is a taxable but exempt transaction, whereas the repayment does not constitute a taxable event.
Cuestión planteada Si la referida aportación está exenta del Impuesto de transmisiones Patrimoniales y Actos Jurídicos
La aportación de un socio a una sociedad sin aumento de capital es una operación sujeta a la modalidad de operaciones societarias del ITP y AJD, pero está exenta según el artículo 45.I.B.11 del TRLITPAJD. Por otro lado, la devolución de dichas aportaciones no constituye hecho imponible de esta modalidad al no suponer una disminución del capital social.
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