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A query was raised regarding whether the sale of shares in a company whose assets consist of real estate used for leasing activities is exempt from ITPAJD, or if the anti-avoidance exception applies. The DGT ruled that, as the properties are used for business activity, the presumption of tax avoidance under Article 314 of the LMV does not apply.
Cuestión planteada Si la compraventa de participaciones, que representan el 90% del capital social de una entidad cuyo activo está integrado en su totalidad por bienes inmuebles afectos a la actividad empresarial de la entidad, está exenta del Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados o es de aplicación la excepción a la exención.
La transmisión de valores está exenta de IVA e ITPAJD, salvo que se pretenda eludir el impuesto de la transmisión de inmuebles. Para que se aplique la excepción por presunción de elusión, los inmuebles deben ser no afectos a actividades empresariales o profesionales. En este caso, al estar los bienes afectos a la actividad de arrendamiento, no concurren los requisitos de los supuestos a), b) o c) del artículo 314 de la LMV, por lo que la operación es exenta, sin perjuicio de que la Administración pueda probar la elusión por otros medios.
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