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The taxpayer asks whether purchasing 50% of the shares in a company, whose sole asset is a plot of land intended for the partners' own use, is exempt from ITPAJD. The DGT indicates that if the property is not used for business activities, the transfer may not be exempt and could be taxed as a real estate transaction.
Cuestión planteada Si la referida compraventa de participaciones estaría exenta del Impuesto de Transmisiones Patrimoniales y Actos Jurídicos Documentados, en caso de ser aplicable.
La transmisión de valores está exenta de ITPAJD, salvo que se pretenda eludir el impuesto que gravaría la transmisión de los inmuebles de la entidad. Si el activo de la sociedad está formado en al menos un 50% por inmuebles en España no afectos a actividades empresariales o profesionales, se presume el ánimo de elusión. En este caso, la transmisión de valores tributará como transmisión de bienes inmuebles, aunque el interesado puede intentar probar la inexistencia de dicho ánimo de elusión en el procedimiento de gestión.
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