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The applicants inquire whether the adjudication of assets (instead of money) to satisfy compensation for civil liability is exempt from ITPAJD. The DGT responds that the transaction is subject to the tax and that the exemption for transfers of money cannot be applied by analogy.
Question posed: Whether, in the event that the applicants receive from the debtor, as an advance on the compensation decreed in a judgment, 50 percent of a property or any other movable asset corresponding to it, they are obliged to pay the Transfer Tax and Documented Legal Acts Tax, in its modality of onerous property transfers, or whether the exemption regulated in number 4 of Article 45.I.B) of the recast text of the Tax Law would be applicable, taking into account the provisions of Article 2 of the aforementioned legal text.
The transfer of assets to satisfy a debt constitutes an adjudication in payment, which is subject to the onerous property transfers modality of the ITPAJD. The exemption for transfers of money in payment of compensation is not applicable, as extending said exemption to movable or immovable property would require the application of analogy, which is prohibited by Article 14 of the LGT. The relevant Autonomous Community should be consulted regarding possible specific allowances or deductions.
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