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A company requested clarification on whether the agreement to reactivate a dissolved (but not liquidated) company was subject to ITPAJD. The DGT has ruled that the transaction is not subject to any of the modalities of this tax.
Cuestión planteada Tratamiento de la operación en el Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados, y, en concreto, en la cuota gradual de la modalidad de actos jurídicos documentados, documentos notariales.
La reactivación de una sociedad disuelta no constituye una operación societaria según el artículo 19.1 del TRLITPAJD. Asimismo, no está sujeta a la cuota gradual de actos jurídicos documentados porque no cumple el requisito de no estar sujeta a las modalidades de operaciones societarias del impuesto. Por tanto, la operación no cumple los presupuestos de hecho imponibles del ITPAJD.
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