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The inquirer asks whether the sale of 50% of the shares in a company whose sole activity is property development is exempt from ITPAJD. The DGT responds that, in principle, the transfer of securities is exempt, unless an intention to evade property tax is demonstrated.
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 y de IVA según el artículo 108 de la LMV. No obstante, la exención no se aplica si se pretende eludir el pago de los tributos que gravarían la transmisión de los inmuebles de la entidad. La Administración puede comprobar esta intención de elusión, aunque existen supuestos donde se presume la misma si se cumplen requisitos objetivos de control o de activos inmobiliarios no afectos a actividad empresarial.
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