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A shareholder in a labour limited company has enquired about the taxation of purchasing shares from another shareholder who is leaving the entity. The DGT indicates that the transaction is exempt from ITPAJD, unless the real estate tax avoidance scenarios provided for in the Securities Market Law are met.
Cuestión planteada Tributación de la operación.
La transmisión de valores está exenta de ITPAJD según el artículo 45.I.B.9 del TRLITPAJD. No obstante, si la transmisión de valores no admitidos a negociación en mercado secundario oficial se realiza con ánimo de eludir el pago de tributos sobre inmuebles, tributará como transmisión de inmuebles según el artículo 314 de la LMV. Para que se aplique esta excepción, la Administración debe probar la intención de elusión o verificar los supuestos de presunción legal.
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