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The taxpayer intends to acquire 20% of the shares in a company that owns a property currently leased to the acquirer. The DGT rules that the transfer of securities is exempt from ITPAJD and VAT, unless it is proven that the transaction is carried out to evade the taxes that would otherwise apply to the transfer of the real estate.
Cuestión planteada Tributación de la operación.
La transmisión de valores está exenta de IVA e ITPAJD por regla general. No obstante, si se realiza en el mercado secundario con valores no admitidos a negociación y con ánimo de eludir el impuesto de los inmuebles, tributará como transmisión de bienes inmuebles. Existen supuestos donde se presume dicha elusión (como obtener el control de una entidad con activos inmobiliarios superiores al 50%), pero esto admite prueba en contrario. En el caso concreto, al no concurrir los supuestos de presunción de elusión, la operación quedaría exenta, sin perjuicio de que la Administración pueda probar el ánimo de elusión en una gestión posterior.
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