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A query was raised regarding whether a capital increase in a company with real estate assets could benefit from the VAT and Stamp Duty exemption provided for in the Securities Market Law. The DGT ruled that this exemption is not applicable because the transaction pertains to the primary market rather than the secondary market.
Cuestión planteada 1.- Si sería de aplicación la exención establecida en el artículo 314 de la Ley 4/2015, de Mercado de Valores, y si cambiaría en algo la respuesta en el caso que el actual socio y su exesposa volvieran a casarse.
La exención del artículo 314 del TRLMV se aplica a transmisiones de valores en el mercado secundario. Una ampliación de capital es una operación propia del mercado primario, por lo que no concurre el requisito de ser una transmisión en mercado secundario. En consecuencia, la operación no queda sometida al régimen de exención de dicho precepto.
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