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The applicant asks whether the purchase of shares in a real estate company is exempt and which regulations govern the allocation of properties to business activities. The DGT responds that the exemption depends on the properties being used for business activities to avoid being classified as tax avoidance.
Cuestión planteada El consultante cuestiona si la operación se puede acoger a la exención del artículo 314. del texto refundido de la Ley del Mercado de Valores y si la afección de los inmuebles a actividades debe entenderse desde el punto de vista que establece la normativa del Impuesto sobre Sociedades o la normativa del Impuesto sobre el Valor Añadido.
La transmisión de valores está exenta de IVA e ITPAJD, salvo que se pretenda eludir el impuesto mediante la transmisión de inmuebles. Para determinar si los inmuebles están afectos a la actividad, debe prevalecer la normativa del IVA y no la del IRPF. Si los inmuebles están afectos a actividades económicas, como el arrendamiento, no se cumpliría el supuesto de elusión del artículo 314 del TRLMV.
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