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The applicant asks whether acquiring 50% of a company whose assets consist of real estate not used for business activities is exempt from Transfer Tax (ITPAJD). The DGT explains that the general exemption may be lost if the intent is to evade real estate tax, resulting in the transaction being taxed as a transfer of real estate for consideration.
This ruling clarifies that the tax exemption for the transfer of shares can be disregarded if the transaction is deemed a disguised transfer of real estate intended to avoid higher tax rates.
The tax team reviews your specific situation.
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