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V2500-16 ·8 June 2016 ·consulta-vinculante Medium impact
FISCAL

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

The consultant asks whether acquiring 100% of shares in a company whose only asset is a leased property is exempt from VAT and ITPAJD. The DGT responds that the transfer of shares is generally exempt, unless intent to evade property taxes is proven.

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2016-06-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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