Skip to content
V1672-17 ·29 June 2017 ·consulta-vinculante Medium impact
Tax

Acquisition of unlisted shares may be taxed as a real estate transfer if evasion intent is presumed

The taxpayer asks whether purchasing a 17.45% stake in a company whose assets consist primarily of real estate not used for business activities is exempt from ITPAJD. The DGT explains that while the general rule is exemption, if the transaction is intended to evade real estate transfer tax, it will be taxed as such.

In 6 key points

Lifecycle

2017-06-29PublishedPublished 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