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An individual has enquired whether the transfer of shares from a leasing company to a management company is subject to or exempt from VAT. The DGT has ruled that if the shares are held as private assets, the transaction is not subject to VAT; however, if the taxpayer is a business owner, the transfer would be subject to VAT and subsequently exempt, unless exceptions apply due to tax avoidance.
Cuestión planteada Si la transmisión de las participaciones se encontraría sujeta y, en su caso, exenta del Impuesto sobre el Valor Añadido.
Si las participaciones pertenecen al patrimonio privado del consultante sin afectación empresarial, la transmisión no está sujeta al IVA. Si el consultante tiene la condición de empresario, la transmisión de participaciones está sujeta pero exenta, salvo que se trate de valores que representen inmuebles o se pretenda eludir el impuesto de la transmisión de dichos inmuebles. En el caso concreto, no se concurren los requisitos para la excepción de elusión según la información facilitada.
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