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A query was raised regarding whether the transfer of shares in a company whose assets are predominantly real estate must be taxed as a real estate transfer. The DGT ruled that if the shares are tied to a business activity, the transfer is exempt from VAT and Transfer Tax (ITPAJD), unless an intention to evade tax is proven.
Cuestión planteada Si se considera que la entidad C realiza una actividad empresarial, aunque no haya desarrollado el proyecto de urbanización de la parcela y si le sería de aplicación la excepción a la exención que establece el artículo 314.2 del TRLMV.
La transmisión de valores está exenta de IVA (si forman parte del patrimonio empresarial) e ITPAJD (si no lo son). No obstante, si se pretende eludir el impuesto de los inmuebles, tributará como transmisión de inmuebles si se cumplen tres requisitos: mercado secundario, valores no admitidos a negociación y ánimo de elusión. Si los inmuebles están afectos a actividades empresariales o profesionales, no se aplica la presunción de elusión de los supuestos del artículo 314.2 del TRLMV, aunque la Administración podría intentar probar el ánimo de elusión de forma individual.
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