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An entity intends to contribute real estate under construction to new companies, including the assumption of the associated debt. The DGT has determined that the operation constitutes two distinct transactions: one involving corporate operations and another involving the settlement of assets in payment.
Cuestión planteada Tratamiento fiscal que debería recibir esta operación a los efectos del Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados.
La constitución o ampliación de capital por la aportación de inmuebles tributa como operaciones societarias, aunque está exenta según el TRLITPAJD. La asunción de deuda no es un hecho imponible por sí misma. La adjudicación del inmueble en pago de la deuda es una convención separada que puede tributar por transmisiones patrimoniales oneras o, si no está sujeta a IVA, por la cuota variable de actos jurídicos documentados.
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