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The consultant asks whether the contribution of property used in an economic activity and the subsequent transfer of shares are subject to ITP and AJD. The DGT responds that exemption or non-application depends on whether the operation constitutes a restructuring, and that share transfers are exempt unless intent to evade is proven.
Cuestión planteada Confirmación de que la aportación de los activos inmobiliarios junto al contrato de gestión, incluyendo tanto la ampliación de capital como la aportación a la cuenta 118, no tributaria por ninguna de las modalidades del Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados.
Si la operación es una reestructuración societaria, no está sujeta a la modalidad de operaciones societarias y está exenta en las demás modalidades. Si no es reestructuración, la constitución o ampliación de capital está exenta según el TRLITPAJD. Respecto a la Ley del Mercado de Valores, la transmisión de valores está exenta de ITP y AJD, salvo que se demuestre el ánimo de elusión del impuesto que gravaría la transmisión de los inmuebles.
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