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An entity has requested clarification on whether contributing a portfolio of mortgage loans to a new company, and the subsequent transfer of its shares, is subject to Stamp Duty (ITPAJD). The DGT has determined that, depending on the nature of the transaction, the incorporation will be exempt and the transfer of securities will not be taxed as they do not constitute real estate.
Cuestión planteada Si dicha operación estaría sujeta al concepto de operaciones societarias.
Si la aportación de activos se considera reestructuración, no está sujeta a operaciones societarias y está exenta de transmisiones onerosas y actos jurídicos documentados. La constitución de la sociedad, de no ser reestructuración, está exenta por el art. 45.I.B del TRLITPAJD. La transmisión de valores no tributa por el art. 108 de la LMV al tratarse de créditos hipotecarios y no de inmuebles. La emisión de bonos u obligaciones no implica tributación en ITPAJD por mandato del Tribunal Supremo.
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