Skip to content
V0823-14 ·25 March 2014 ·consulta-vinculante Medium impact
Tax

Transfer of shares exempt from VAT and ITPAJD unless intent to evade property taxes

The DGT clarifies that the exemption from VAT and ITPAJD applies to the transfer of shares in a real estate society (SOCIMI) provided there is no intention to evade taxation on the immovable property.

In 6 key points

Lifecycle

2014-03-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact