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The applicant asks whether the acquisition of 100% of the shares in a company, whose sole asset is a rural estate used for economic activity, is subject to tax. The DGT rules that, as the property is dedicated to business activity, the conditions for tax avoidance are not met, and the transfer of securities retains its exemption.
Cuestión planteada Tributación de la compra de las participaciones
La transmisión de valores está exenta de IVA e ITPAJD, salvo que se pretenda eludir el impuesto de la transmisión de los inmuebles. En este caso, al ser el inmueble un activo afecto a la actividad empresarial, no concurren los supuestos de presunción de elusión del artículo 314 de la LMV. Por tanto, la operación queda exenta, sin perjuicio de que la Administración pueda comprobar la inexistencia de ánimo de elusión.
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