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The DGT clarifies that the exemption from VAT and ITPAJD applies to the transfer of shares in a real estate society (SOCIMI) provided there is no intention to evade taxation on the immovable property.
Question raised 1. Regarding the transfer of the interest in company S described in step 2, and even though entity H and LuxCo do not belong to the same corporate group, whether the exemption provided for in Article 108.1 of the Securities Market Law would be applicable.
The transfer of securities is exempt from VAT and ITPAJD pursuant to Art. 108.1 of the LMV, unless there is an intent to evade the real estate transfer tax. If the real estate is used for business or professional activities, the evasion exception does not apply. The intent to evade is a question of fact that must be proven by the Administration, except in the cases of legal presumption under Art. 108.2 LMV.
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