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A query was raised regarding the taxation of the acquisition of shares in a company whose primary assets are real estate. The DGT ruled that the transaction is exempt from VAT, unless it is demonstrated that there was an intention to evade tax through the transfer of securities.
Cuestión planteada Tributación de la referida adquisición.
La transmisión de acciones o participaciones sociales está sujeta y exenta de IVA según el artículo 20.Uno.18º de la Ley 37/1992. No obstante, si se pretende eludir el pago de impuestos mediante la transmisión de valores, se aplicará la excepción del artículo 314 del TRLMV, tratándose la operación como una transmisión de inmuebles. En el caso concreto, si los inmuebles están afectos a una actividad empresarial, no concurrirían los supuestos de presunción de elusión.
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