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A query was raised regarding whether the transfer of real estate by SAREB to a third party is subject to the Tax on the Increase in Value of Urban Land. The DGT has determined that the transaction is indeed subject to the tax and that the transferring entity is the taxable person.
Cuestión planteada El consultante plantea, en relación a la operación descrita, las siguientes cuestiones en el ámbito del IIVTNU:
La transmisión de un inmueble por parte de la SAREB a un tercero es una operación sujeta al IIVTNU. Las exenciones por aportaciones o transmisiones realizadas por la SAREB no se aplican cuando la transmisión se realiza a un tercero. El sujeto pasivo en este caso es la transmitente, es decir, la propia SAREB, al tratarse de una transmisión a título oneroso.
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