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A company has requested a ruling regarding the VAT and ITP/AJD taxation of a securities exchange intended to form a business group. The DGT clarifies that if the transferors are non-professional individuals, the transaction is not subject to VAT and, as a general rule, is exempt from ITP/AJD, unless there is an intent to evade taxes on real estate.
This ruling clarifies the tax treatment for individual investors participating in corporate restructurings, distinguishing between VAT-exempt transfers and the specific conditions required for ITP/AJD exemptions regarding real estate assets.
The tax team reviews your specific situation.
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