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A query was raised regarding whether the transfer of shares in a company operating in the hospitality sector qualifies for VAT and ITPAJD exemptions. The DGT ruled that, as the real estate is part of the business activity and no intent to evade tax is established, the transaction is exempt.
Cuestión planteada Posibilidad de aplicar en la transmisión de participaciones la exención establecida en el artículo 108 de la Ley de Mercado de Valores de 24 de julio de 1988.
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