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A query was raised regarding whether the dissolution and liquidation of a closed-ended venture capital fund is subject to or exempt from ITP and AJD. The DGT determines that the transaction is taxable but benefits from a specific exemption, while maintaining the obligation to file the tax return.
Cuestión planteada 1.- Si la operación de disolución y liquidación del fondo de capital riesgo de tipo cerrado está sujeta, pero exenta, del Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados.
La disolución de sociedades es una operación societaria sujeta al ITP y AJD, y los fondos de capital riesgo se equiparan a sociedades. No obstante, los fondos de capital riesgo están exentos de todas las operaciones sujetas a la modalidad de operaciones societarias. Esta exención no elimina la obligación de presentar la declaración del impuesto.
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