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V0144-22 ·28 January 2022 ·consulta-vinculante Medium impact
Tax

The sale and purchase of shares in an entity with leased real estate assets is, in principle, exempt from Transfer Tax (ITP) and Stamp Duty (AJD) or VAT

A query is made as to whether the purchase of 100% of the shares of a company whose assets consist of leased real estate must be taxed as corporate operations or as transfers of assets. The DGT responds that the operation is a transfer of movable property which, as a general rule, is exempt from ITP and AJD or VAT depending on the status of the transferor.

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2022-01-28PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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