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The taxpayer considers two methods for acquiring an office complex from an entity in insolvency proceedings: purchasing the company's shares or acquiring the real estate directly. The Tax Agency clarifies that share purchases are typically exempt, whereas the acquisition of real estate is considered a mere transfer of assets subject to VAT, although the exemption for second deliveries of buildings may apply.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de la operación de compraventa y efectos si la consultante realiza una cesión de remate con anterioridad a la adjudicación judicial a una entidad del grupo que será la adjudicataria.
La compraventa de acciones está sujeta y exenta de IVA, salvo que se trate de valores que aseguren la propiedad de un inmueble o se pretenda eludir el impuesto. La adquisición de los inmuebles no constituye una unidad económica autónoma, sino una mera cesión de bienes sujeta a IVA, pudiendo aplicar la exención de segundas entregas de edificaciones. La cesión del remate judicial a un tercero está sujeta a IVA, siendo el sujeto pasivo el cedente y la base imponible el importe adicional percibido sobre el precio de adjudicación.
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