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A query was raised regarding whether the liquidation of Asset Securitisation Funds (ASFs) is subject to Transfer Tax (ITPAJD). The Directorate General for Taxes (DGT) has determined that, although these funds are treated as companies and their dissolution is a corporate transaction, such an operation is exempt from this tax.
Cuestión planteada Solicita criterio sobre el tratamiento fiscal aplicable a dicha operación en el Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados.
Los Fondos de Titulización de Activos se equiparan a sociedades para los efectos del ITPAJD. La disolución de estos fondos constituye una operación societaria sujeta al impuesto, siendo sujeto pasivo el bonista por los bienes recibidos. No obstante, los fondos de titulización de activos financieros están exentos de todas las operaciones sujetas a la modalidad de operaciones societarias.
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