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A query was raised regarding whether the contribution of real estate assets through capital increases and contributions on account is subject to ITP and AJD. The DGT indicates that, depending on the nature of the transaction, it is either not subject to tax as a restructuring or is exempt as a capital increase, and that the transfer of securities is exempt unless an intent to evade tax 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 goza de exención en las demás modalidades. Si no es reestructuración, la ampliación de capital y las aportaciones de socios están exentas. Respecto a la transmisión de valores, la regla general es la exención de ITP y AJD, salvo que se demuestre que se pretende eludir el impuesto de la transmisión de los inmuebles.
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