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A query was raised regarding whether the sale of shares in a company whose primary asset is a leased property is subject to VAT or ITPAJD. The DGT ruled that the transfer of securities is exempt provided the sellers are not business owners and there is no intention to evade property transfer tax.
Cuestión planteada Se cuestiona si la venta de las participaciones está exenta de tributación en el Impuesto sobre el Valor Añadido, o, en caso contrario si el Impuesto aplicable debe ser el Impuesto sobre el Valor Añadido o el Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados.
La transmisión de participaciones está exenta de IVA si los transmitentes no tienen la condición de empresarios o profesionales. En cuanto al ITPAJD, la transmisión de valores está exenta salvo que se pretenda eludir el impuesto de la transmisión de inmuebles. Si el inmueble está afecto a una actividad económica como el arrendamiento, no se presume el ánimo de elusión, por lo que la operación quedaría exenta, sin perjuicio de que la Administración pueda probar lo contrario.
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