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The DGT confirms that the assignment of assets to settle assumed debts is a specific and taxable event, as it is not part of a business activity.
Cuestión planteada Tributación de la asunción de deudas a efectos del Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados, en concreto si la asunción de deudas contraídas para financiar la compra de los activos aportados no tributará por el Impuesto de Transmisiones Patrimoniales y Actos Jurídicos Documentados.
Si los elementos aportados no constituyen una rama de actividad, la operación se considera una adjudicación expresa de bienes en pago de asunción de deudas. Esto conlleva la obligación de tributar por la modalidad de transmisiones patrimoniales onerosas según el artículo 7.2.B del TRLITPAJD. El hecho imponible se aplica independientemente de si las deudas se contrajeron para financiar la compra de los activos o no.
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