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An entity has enquired whether the acquisition of shares in a company holding development rights over real estate is subject to the anti-avoidance exception under Article 108 of the LMV. The DGT has ruled that, as the properties are used for business activities, the presumption of tax avoidance is not met; therefore, the transfer would, in principle, be exempt.
Cuestión planteada Si sería de aplicación el artículo 108 de la Ley del Mercado de Valores.
La transmisión de valores no admitidos a negociación en mercado secundario oficial está exenta de ITPAJD e IGIC, salvo que se pretenda eludir el impuesto de la transmisión de inmuebles. Si se cumplen los supuestos de los incisos a), b) o c) del apartado 2 del artículo 108 de la LMV, se presume la intención de elusión. No obstante, si los inmuebles están afectos a actividades empresariales o profesionales, no concurren los requisitos objetivos para la presunción de elusión prevista en dicho precepto.
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