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A query was raised regarding whether the acquisition of shares in a company whose assets consist of real estate not used for business activities is exempt from ITPAJD. The DGT indicates that while the general rule is exemption, this will not apply if the purpose is to evade property transfer tax.
Cuestión planteada Si concurre un hecho imponible sujeto y exento, o en su caso, no exento, a efectos del Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados por el concepto de Transmisiones Patrimoniales Onerosas de conformidad con lo dispuesto en el artículo 45.I.B) 9 del Texto Refundido de la Ley del Impuesto sobre Transmisiones Patrimoniales Onerosas y Actos Jurídicos Documentados y del artículo 314 del Texto Refundido de la Ley del Mercado de Valores.
La transmisión de valores está exenta de ITPAJD, salvo que se realice en el mercado secundario, los valores no estén admitidos en mercado oficial y exista ánimo de elusión del impuesto de los inmuebles. Si no concurren los supuestos de presunción de elusión, la Administración debe probar el ánimo de fraude. En este caso, al no haber control ni aportación reciente de inmuebles, la Administración gestora deberá demostrar la intención de eludir el impuesto.
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