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A company inquired whether the transfer of shares in an entity whose assets are predominantly real estate used for economic activities is exempt from ITPAJD. The DGT ruled that, as the criteria for presumed tax evasion are not met, the transfer of securities retains its exemption.
Cuestión planteada Aplicación de la exención prevista en el artículo 45.I.B.) del texto refundido de la Ley del Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados, de conformidad con el actual artículo 314 del texto refundido de la Ley de Mercado de Valores.
La transmisión de valores en el mercado secundario está exenta de ITPAJD y de IVA. No obstante, si se pretende eludir el impuesto por la transmisión de inmuebles, la operación tributará como transmisión de bienes inmuebles. Para que se aplique esta excepción, deben concurrir requisitos objetivos de elusión o la intención de fraude, aunque la Administración debe probar la pretensión de elusión salvo en los supuestos de presunción legal del artículo 314 de la LMV.
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