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The applicant asks whether the transfer of shares in a company whose primary asset is a building is exempt from ITPAJD (Transfer Tax). The DGT rules that if the criteria for presumed evasion are met, the transaction will be taxed as a transfer of real estate.
Cuestión planteada Si la transmisión de las participaciones estaría exenta del Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados.
La transmisión de valores en el mercado secundario está exenta de ITPAJD, salvo que se pretenda eludir el impuesto de los inmuebles que integran el activo de la entidad. Si se obtiene el control de una entidad cuyo activo esté formado en al menos un 50 por ciento por inmuebles en España no afectos a actividades empresariales, se presume la intención de elusión. En este caso, la adquisición de participaciones tributará como transmisión de inmuebles, salvo prueba en contrario por el interesado.
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