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A query was made regarding the taxation of Transfer Tax (ITP) and Stamp Duty (AJD) for a series of corporate and securities transfer operations. The DGT ruled that the transfer of shares in a Spanish company does not benefit from the LMV exemption if these shares allow control over an entity whose asset is real estate in Spain not used for business activities.
Cuestión planteada Tributación de la operación planteada por el Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados, en las distintas modalidades del impuesto y, específicamente, si resultaría de aplicación el art. 314 del Texto refundido de la Ley de Mercado de Valores.
La transmisión de valores que permiten ejercer el control en una entidad cuyo activo incluye valores para controlar otra entidad con al menos un 50% de inmuebles en España (no afectos a actividad empresarial) queda excluida de la exención del art. 314.1 LMV. En este caso, la operación tributará como transmisión de bienes inmuebles según el art. 314.2 LMV, salvo que se pruebe la inexistencia de ánimo de elusión en el procedimiento de gestión.
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