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A company operating a hotel has queried whether the transfer of its shares is exempt from VAT or if it is considered a transfer of real estate to avoid the tax. The DGT indicates that the transfer of securities is exempt, unless an intention to evade tax through the transfer of real estate is demonstrated.
Cuestión planteada Si a la entrega de las participaciones le resultaría aplicable la exención prevista en el artículo 20.Uno.18º de la Ley 37/1992 o, en su caso, tipo impositivo aplicable del Impuesto.
La transmisión de acciones y participaciones está exenta de IVA, salvo que se trate de valores no admitidos a negociación en mercado secundario oficial y se pretenda eludir el impuesto de la transmisión de inmuebles. Para que se aplique la excepción, el inmueble debe no estar afecto a actividades empresariales o profesionales. En este caso, al estar el hotel afecto a una actividad empresarial, no parece concurrir el supuesto de elusión.
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