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A query was raised regarding whether the non-monetary contribution of real estate in a capital increase, where the company does not assume the mortgage debt, should be taxed as a transfer of assets or as a corporate transaction. The DGT determines that it is an exempt corporate transaction and not a dation in payment of debt.
Question posed: Confirm that the proposed operation is taxed solely under the concept of Corporate Operations of the Transfer Tax and Stamp Duty, at the rate of 0.00%, without the provisions of Article 7.2.a of the Recast Text of the aforementioned tax being applicable in relation to the dation in payment of debt assumption.
The non-monetary contribution of real estate in a capital increase constitutes a taxable event under the corporate operations modality of the Transfer Tax and Stamp Duty (ITP and AJD). Said operation is exempt pursuant to Article 45.I.B.11 of the Recast Text. As it is expressly agreed that the company does not assume the mortgage debt, Article 7.2.a regarding dation in payment of debt assumption does not apply.
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