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A query was raised regarding whether the transfer of 100% of shares in a company whose assets are primarily real estate is tax-exempt. The DGT ruled that, upon obtaining control, the exemption exception applies and the transaction is taxed as a transfer of real estate.
Cuestión planteada Si la operación planteada tributa según el artículo 108 de la Ley de Mercado de Valores como una transmisión de inmuebles o está exenta, teniendo en cuenta que en la transmisión de participaciones sociales referida no existe realmente ninguna cesión del control, continuando los mismos socios y en la misma proporción,
La transmisión de valores no admitidos a negociación en mercado secundario oficial está exenta de IVA e ITPAJD, salvo que se pretenda eludir el impuesto de los inmuebles. 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 radicados en España no afectos a actividades empresariales. En este caso, la transmisión queda sujeta al impuesto correspondiente como si fuera una transmisión de bienes inmuebles.
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