Skip to content
V1946-22 ·13 September 2022 ·consulta-vinculante Medium impact
Tax

Transfer of shares not exempt from ITPAJD if intent to evade property tax is proven

A query was raised regarding whether the acquisition of shares in a company whose assets consist of real estate not used for business activities is exempt from ITPAJD. The DGT indicates that while the general rule is exemption, this will not apply if the purpose is to evade property transfer tax.

In 6 key points

How it affects those involved

This ruling limits the use of share transfers as a mechanism to avoid property transfer taxes, particularly in cases involving real estate-holding companies.

Lifecycle

2022-09-13PublishedPublished 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