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An entity asks whether the acquisition of shares in a company holding mining rights is exempt from ITPAJD under the Securities Markets Law. The DGT explains that mining rights are immovable property and that exemption from transfer tax is lost if there is an intent to evade property tax.
Cuestión planteada 1.-Si la compraventa de participaciones estaría exenta del Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados o sujeta por aplicación del artículo 338 de la Ley de Mercado de Valores.
La transmisión de valores está exenta de ITPAJD salvo que se pretenda eludir el impuesto de los inmuebles propiedad de la entidad. Los derechos mineros se califican como bienes inmuebles. La exención no se aplicará si existe ánimo de elusión, lo cual es una cuestión de hecho que debe probar la Administración, salvo en los supuestos de presunción legal donde la carga de la prueba se invierte.
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