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A foreign holding company asks whether the sale of shares in a Spanish entity is subject to VAT or ITP/AJD. The DGT determines that, as the holding does not carry out management activities, it is a pure holding and the transaction is not taxable.
Cuestión planteada Sujeción y, en su caso, exención del Impuesto sobre el Valor Añadido de la venta de las referidas participaciones o, en su caso, sujeción a la modalidad de transmisiones patrimoniales del Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados.
La mera tenencia de participaciones no constituye una actividad económica, por lo que una holding pura no es sujeto pasivo del IVA. La transmisión de dichas participaciones no está sujeta al IVA. Respecto al ITP/AJD, la transmisión de valores está exenta como regla general, salvo que se pretenda eludir el impuesto mediante la transmisión de entidades cuyo activo esté compuesto mayoritariamente por inmuebles no afectos a actividad empresarial.
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