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A query was raised as to whether a capital increase via debt capitalisation could fall under the exemption provided in Article 108 of the Securities Market Act. The Directorate-General for Legal Services (DGT) ruled that, as these are newly issued shares, the transaction pertains to the primary market rather than the secondary market, and therefore the aforementioned rule does not apply.
Cuestión planteada Se pretende amparar el aumento de capital en el régimen de exención tributaria regulado en el artículo 108 de la Ley del Mercado de Valores.
El artículo 108 de la LMV establece reglas especiales para transmisiones de valores en el mercado secundario. La ampliación de capital planteada implica la entrega de acciones de nueva emisión, lo que constituye una operación del mercado primario. Por tanto, la operación no queda sometida a lo dispuesto en el artículo 108 de la Ley del Mercado de Valores.
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