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A taxpayer inquired whether the contribution of real estate and company shares to an entity in the United Arab Emirates is subject to ITP and AJD. The DGT ruled that no tax is due on corporate operations as the taxable event does not occur in Spain, although the contribution of real estate could be subject to the variable rate of AJD.
Cuestión planteada Confirmación de que, a efectos del Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados, las operaciones planteadas, aportación no dineraria de inmuebles y aportación de las participaciones en la sociedad CSL:
La aportación de inmuebles o participaciones a una sociedad con sede de dirección efectiva o domicilio fiscal fuera de España no está sujeta al ITP por operaciones societarias, ya que el hecho imponible ocurre fuera del ámbito territorial. No aplica la exención de la Ley del Mercado de Valores porque no se trata de transmisiones onerosas. En la aportación de participaciones no procede la cuota variable de AJD por no ser inscribibles, mientras que en la aportación de inmuebles sí podría tributar por la cuota variable si se otorga escritura pública.
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