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A query was raised regarding whether the sale and purchase of interests in a civil society is exempt from ITPAJD, similar to commercial securities. The DGT ruled that interests in civil societies do not constitute securities and, provided the partner is not a business owner, the transaction is subject to the tax depending on the nature of the assets transferred.
Cuestión planteada A los efectos de la declaración y liquidación de la operación en la esfera del Impuesto de Transmisiones Patrimoniales Onerosas y Actos Jurídicos Documentados, se desea saber:
La transmisión de participaciones en una sociedad civil no se considera transmisión de valores, por lo que no aplica la exención del artículo 314 del TRLMV. Si el transmitente no es empresario o profesional, la operación está sujeta a la modalidad de transmisiones patrimoniales onerosas del ITPAJD. El tipo impositivo dependerá de la naturaleza de los bienes (muebles o inmuebles) que integran la cuota transmitida. En cambio, las participaciones en sociedades mercantiles sí son valores y, por regla general, están exentas salvo ánimo de elusión.
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