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A municipal company inquires whether its dissolution is subject to or exempt from Transfer Tax and Stamp Duty (ITP and AJD) due to corporate operations. The DGT determines that the operation is subject to tax, but the partner (City Council) is exempt by virtue of being a Public Administration.
Question posed: Whether the company is not subject to or is exempt from paying Transfer Tax and Stamp Duty in its Stamp Duty component due to the concept of Corporate Operations.
The dissolution of companies is a corporate operation subject to ITP and AJD. The partner liable for payment is exempt if it is a territorial Public Administration. As it is a taxable operation, it cannot be taxed under the variable rate of Stamp Duty, as this requires that the act not be subject to corporate operations.
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