Skip to content
Back to index
V1674-18 13 June 2018 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ITPAJD · transmisión de valores

The acquisition of shares allowing control of an entity with real estate assets may be taxed as a transfer of real estate

A company that already owns 50% of an entity whose sole asset is real estate inquires whether the acquisition of the remaining 50% is taxed under ITPAJD. The DGT responds that, if the intention is to evade the real estate transfer tax, the operation will be taxed as such.

The question raised

Question posed: Taxation of the operation.

Email
Contact