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A query was raised regarding whether the contribution of real estate assets to a new company and the associated notary documentation are exempt from ITPAJD. The DGT indicates that the transaction could constitute either a non-taxable restructuring or an exempt corporate operation, noting that the transfer of securities is exempt unless an intent to evade property tax is proven.
Cuestión planteada - Confirmación de que la aportación de los activos inmobiliarios a la NewCo por parte del grupo C y la documentación notarial en la que se formalizan estas operaciones no tributarían por ninguna de las modalidades del Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados.
Si la operación es una reestructuración según la Ley del Impuesto sobre Sociedades, no estará sujeta a la modalidad de operaciones societarias del ITPAJD, debiendo aplicarse la exención para las demás modalidades. Por otro lado, la transmisión de valores está exenta de ITPAJD, a menos que se determine que existe una pretensión de eludir el impuesto que gravaría la transmisión de los inmuebles. En el caso concreto, al estar los inmuebles afectos a una actividad económica, no se cumplen los supuestos de presunción de elusión del artículo 314.2 de la LMV.
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