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A query was raised regarding the taxation of a property contribution involving a mortgage in a capital increase where the company assumes the debt. The DGT ruled that the transaction constitutes two distinct taxable events: one for corporate operations and another for onerous transfers of assets.
Cuestión planteada Tributación de la operación en el Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados y base imponible. En concreto, se consulta si la base imponible de la ampliación de capital será el exceso del valor del inmueble sobre la deuda pendiente y asumida por la entidad y cómo tributa el resto del valor de dicho inmueble, es decir, el que coincide con la deuda pendiente.
La parte del inmueble entregada como aportación no dineraria para suscribir participaciones tributa por operaciones societarias, con base imponible el importe nominal del aumento más primas de emisión. La parte del inmueble que corresponde a la asunción de la deuda constituye una transmisión onerosa, cuya base imponible es el valor real de esa parte (equivalente a la deuda asumida).
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