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A query was raised regarding whether SAREB's ITPAJD exemption was limited to initial asset acquisitions from transferring entities or if it applied to all future transactions. The DGT ruled that the exemption is general and is not subject to time limits or the status of the transferor.
Cuestión planteada Si la SAREB está exenta de todas las modalidades del ITPAJD por las adquisiciones de activos que realice, o por las garantías constituidas a su favor, que se deriven no solamente de la adquisición de los activos de los que eran titulares las entidades cedentes (Grupos I y II) y que tuvieron lugar los días 31 de diciembre de 2012 y 28 de febrero de 2013, sino que también estarían exentas del ITPAJD, en cualquiera de sus modalidades, cualquier operación de adquisición de activos por parte de la SAREB, o de constitución de garantías a su favor, en las que la SAREB tenga la condición de sujeto pasivo, con independencia del momento temporal en el que tenga lugar dicha adquisición o constitución, así como de la condición de la entidad transmitente (ya sea o no una entidad financiero).
La SAREB está exenta de todas las modalidades del ITPAJD por las transmisiones de activos, pasivos y la concesión de garantías de cualquier naturaleza en las que sea el sujeto pasivo. Esta exención no requiere condiciones temporales ni depende de la condición de la entidad transmitente. El precepto tiene vigencia indefinida mientras no sea derogado.
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