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The applicant asks whether acquiring 50% of a company whose assets consist of real estate not used for business activities is exempt from Transfer Tax (ITPAJD). The DGT explains that the general exemption may be lost if the intent is to evade real estate tax, resulting in the transaction being taxed as a transfer of real estate for consideration.
Cuestión planteada Si a la adquisición del 50 por ciento de las participaciones sociales de la entidad cuyo activo está integrado por dos bienes inmuebles no afectos a actividades empresariales o profesionales por parte de la consultante le resulta de aplicación la exención recogida en el artículo 314.1 del RDL 4/2015, de 23 de octubre, por el que se aprueba el texto refundido de la Ley del Mercado de Valores.
La transmisión de valores está exenta de IVA e ITPAJD, salvo que se pretenda eludir el pago de los tributos que gravarían la transmisión de los inmuebles de la entidad. La obtención del control de la sociedad es solo un presupuesto para aplicar presunciones de elusión, pero incluso sin control, si existe ánimo de elusión, la transmisión tributará como transmisión de inmuebles. La intención de elusión es una cuestión de hecho que debe probar la Administración, aunque existen supuestos con inversión de la carga de la prueba.
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