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The DGT confirms that acquiring all shares in a society whose sole asset is an inactive property is subject to ITPAJD as a real estate transfer, and explains the rules for calculating patrimonial gains for IRPF.
Cuestión planteada 1º) Aplicación del artículo 108.3 de la Ley 24/1988, de 28 de julio, del Mercado de Valores.
La transmisión de valores está exenta de IVA e ITPAJD, salvo que se pretenda eludir el impuesto de los inmuebles que representan. Se presume el ánimo de elusión cuando se obtiene el control de una entidad cuyo activo esté formado en al menos un 50% por inmuebles en España no afectos a actividades empresariales o profesionales. En este caso, la transmisión de valores tributará por ITPAJD como si fuera una transmisión de bienes inmuebles. Respecto al IRPF, la venta de participaciones genera una ganancia o pérdida patrimonial que se integra en la base imponible del ahorro, salvo que la adquisición sea inferior a un año.
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