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An entity has requested a ruling on whether contributing a portfolio of mortgage loans to a new company and the subsequent transfer of its shares are subject to Stamp Duty (ITPAJD). The DGT analyses the classification of restructuring and the potential tax avoidance through the transfer of securities.
Cuestión planteada Si dicha operación estaría sujeta al concepto de operaciones societarias.
Si la aportación de activos es una operación de reestructuración, no estará sujeta a la modalidad de operaciones societarias y estará exenta de transmisiones onerosas y actos jurídicos documentados. En caso contrario, la constitución estará sujeta a operaciones societarias pero exenta por el artículo 45.I.B.11 del TRLITPAJD. Respecto a la transmisión de valores, no se aplicará la regla de elusión de impuestos del artículo 314 de la LMV porque la entidad no posee inmuebles, sino créditos hipotecarios, los cuales no permiten la transmisión encubierta de inmuebles.
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