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V0619-16 15 February 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · transmisión de acciones

Transfer of shares in a company with real estate used for business activities is, in principle, exempt from VAT

A query was raised regarding whether the transfer of corporate shares in an entity holding real estate is subject to VAT. The DGT determines that the transaction is exempt if the properties are used for business activities and the operation is not intended to evade tax.

The question raised

Cuestión planteada La que se detalla en los hechos.

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