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A query was raised regarding whether the purchase of units in a real estate investment fund is subject to Transfer Tax and Stamp Duty (ITP-AJD). The DGT indicates that, although it constitutes a transfer of securities, it is exempt unless used to circumvent the tax on the transfer of the underlying real estate.
Cuestión planteada Si la transmisión de dichas participaciones está sujeta al Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados
La adquisición de participaciones de un fondo de inversión es una transmisión de valores que, en principio, está exenta de ITP-AJD según el artículo 45.I.B.9) del TRLITPAJD. No obstante, si la transmisión de valores no admitidos a negociación se realiza para eludir el pago de tributos sobre los inmuebles propiedad de las entidades, la exención no se aplica. En ese caso, la operación tributará como una transmisión patrimonial onerosa de bienes inmuebles.
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