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A query was made regarding the taxation of contributing real estate to a company, a securities exchange, and the sale of shares. The Tax Agency determines that the contribution of real estate is subject to VAT as it does not constitute an autonomous economic unit, and that a securities exchange may be exempt from ITPAJD provided there is no intent to evade tax.
Cuestión planteada 1) Tributación de la operación de aportación no dineraria de los inmuebles objeto de arrendamiento de la persona física V a la entidad S, a efectos del Impuesto sobre Transmisiones Patrimoniales Onerosas y Actos Jurídicos Documentados y del Impuesto sobre el Valor Añadido. En particular, se consulta sobre la aplicación de los artículos 20.1.22º, 20.Dos y 84.Uno.2º e) de la Ley del Impuesto sobre el Valor Añadido. Adicionalmente, se plantea quién debe renunciar a la exención prevista en el artículo 20.Dos, si el transmitente del bien inmueble o el adquirente.
La aportación de inmuebles no constituye una unidad económica autónoma, por lo que está sujeta al IVA según la naturaleza del activo. El canje de valores mediante la emisión de nuevas acciones en mercado primario no queda sometido al artículo 108 de la LMV. Las operaciones de reestructuración como el canje de valores están exentas de ITPAJD según el artículo 45.I.B).10 del TRLITPAJD. El régimen especial de Impuesto sobre Sociedades para canjes de valores es aplicable si existen motivos económicos válidos y se cumplen los requisitos del TRLIS.
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