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A company sought clarification on whether establishing a concession to build and manage a swimming pool in the Canary Islands was exempt from Transfer Tax (ITP) under the onerous transfers category. The DGT indicates that the exemption may be applied provided that requirements regarding initial investment, new assets, and commencement of operations within three months are met.
Cuestión planteada Si resulta de aplicación a la consultante la exención del Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados, en su modalidad de transmisiones patrimoniales onerosas, prevista en el artículo 25 de la Ley 19/1994 a la constitución de una concesión administrativa de obra pública para la construcción y gestión de una piscina cubierta en un municipio de Canarias.
La exención del ITP en Canarias para entidades sujetas al Impuesto sobre Sociedades requiere que la adquisición sea de bienes de inversión y elementos del inmovilizado inmaterial. Estos deben ser nuevos, formar parte de una inversión inicial, estar situados en el archipiélago y entrar en funcionamiento en un plazo de tres meses. La concesión administrativa de obra pública tiene la consideración de bien de inversión para estos efectos.
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