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An entity has requested clarification on whether the enforcement of a pledge over shares, which were acquired through the contribution of real estate, is exempt from tax under the Securities Market Law. The DGT indicates that, as the real estate is tied to business activity, the presumption of tax evasion does not apply, although the intent to evade tax is a matter of fact that the Administration must prove.
Cuestión planteada Si la transmisión de dichas acciones estaría exenta de tributación en base a lo estipulado en el artículo 108 de la Ley del Mercado de Valores.
Para que la transmisión de valores no admitidos a negociación en mercado secundario esté exenta, no deben concurrir los supuestos de elusión del apartado 2 del art. 108 LMV. En este caso, al estar los inmuebles afectos a actividad empresarial, no se cumplen los requisitos objetivos de los incisos a), b) o c) para presumir elusión. No obstante, la pretensión de eludir impuestos es una cuestión de hecho que la Administración debe probar, pudiendo el interesado aportar prueba en contrario.
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