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The inquiry concerns the VAT implications of acquiring a share package in an entity whose assets are predominantly real estate. The DGT explains that while the transfer of securities is typically exempt, if it occurs in the secondary market with securities not admitted to trading and there is an intent to evade tax, it will be taxed as a transfer of real estate.
Cuestión planteada Consecuencias en el Impuesto sobre el Valor Añadido de la aplicación del artículo 314 del Texto Refundido de la Ley del Mercado de Valores.
La transmisión de valores está exenta de IVA, salvo que se trate de valores no admitidos a negociación en mercado secundario oficial y se pretenda eludir el impuesto de la transmisión de los inmuebles. En tales casos, la operación se tratará como una transmisión de bienes inmuebles. La Administración debe probar la intención de elusión, aunque existen supuestos donde se presume si se obtiene el control de una entidad cuyo activo es al menos un 50% inmobiliario no afecto a actividad empresarial.
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