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A query was raised regarding whether the contribution of shares from a Spanish company to an Andorran company is subject to ITPAJD. The DGT ruled that the tax does not apply to corporate transactions as they take place outside Spain, nor to documented acts as they cannot be registered in the relevant registries.
Cuestión planteada Tributación de la operación en el Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados.
No procede el ITPAJD por operaciones societarias porque el hecho imponible se produce fuera del ámbito de aplicación territorial al tener la sociedad sede de dirección efectiva o domicilio fiscal en Andorra. Tampoco aplica la cuota variable por actos documentados porque la aportación de valores no es inscribible en los Registros de la Propiedad, Mercantil o de la Propiedad Industrial y de Bienes Muebles. Finalmente, no es aplicable la Ley del Mercado de Valores al no estar sujeta la operación a la modalidad de transmisiones patrimoniales onerosas.
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