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A majority shareholder of a British Virgin Islands company, which owns a Spanish company with real estate assets, seeks clarification on whether the dissolution of said foreign company is subject to ITPAJD. The DGT rules that dissolution is only taxable if the foreign company has effectively carried out business operations in Spain.
Cuestión planteada Si se devenga el Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados por la disolución de la sociedad de las Islas Vírgenes.
La disolución de una sociedad de las Islas Vírgenes Británicas no implica por sí misma la realización de operaciones de tráfico en España. El impuesto solo será exigible por la modalidad de operaciones societarias si la sociedad extranjera ha realizado efectivamente operaciones de su tráfico en territorio español. Si no ha realizado tales operaciones, la disolución queda fuera del ámbito de aplicación del impuesto en dicha modalidad. Asimismo, se excluye la aplicación de la regla de elusión de la Ley del Mercado de Valores al no estar la operación sujeta a la modalidad de transmisiones patrimoniales onerosas.
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