Skip to content
Back to index
V3616-16 24 August 2016 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ITPAJD · operaciones societarias

Capital increases are subject to but exempt from tax, with the company acting as the taxable person

A query was raised regarding the taxation of a transaction involving a capital increase followed by the dissolution of a company. The DGT indicates that the capital increase is subject to tax but exempt, and that the company is the taxable person.

The question raised

Cuestión planteada Tributación de la operación.

The DGT's ruling

La ampliación de capital está sujeta y exenta del impuesto, siendo la sociedad el sujeto pasivo. En la disminución de capital, el sujeto pasivo es el socio y la base imponible será el valor real del bien entregado, independientemente de su valor contable.

Email
Contact