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A query was raised regarding whether the purchase of shares in a company whose assets consist of real estate used for business activities is tax-exempt. The DGT ruled that, as a general rule, the transfer of securities is exempt, unless there is evidence of an intention to evade real estate tax.
Cuestión planteada Si la adquisición de participaciones estaría exenta.
La transmisión de valores está exenta de IVA e ITPAJD como regla general. No obstante, si se pretende eludir el impuesto que gravaría la transmisión de los inmuebles, la operación tributará como transmisión de inmuebles. Para que se aplique esta excepción, debe haber una transmisión en mercado secundario de valores no admitidos a negociación oficial y existir ánimo de elusión. En el caso concreto, no se aprecia inicialmente la concurrencia de los supuestos de presunción de elusión previstos en la ley.
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