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A company asked whether the sale of shares in a society with immovable assets is exempt from VAT and ITP. The DGT replied that the transfer of shares is generally subject to and exempt from tax, unless there is evidence of an intent to evade property tax on the transfer of immovable assets.
Cuestión planteada Si la venta de las participaciones realizada por la entidad consultante está sujeta y exenta del Impuesto sobre el Valor Añadido y del Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados según la exención establecida en el artículo 314 de la Ley del Mercado de Valores, Real Decreto Legislativo 4/2015, de 23 de octubre.
La transmisión de valores está exenta de IVA e ITP según el artículo 314 del TRLMV. No obstante, si se pretende eludir el impuesto de los inmuebles, la operación tributará como transmisión de bienes inmuebles. Para que se aplique esta regla de elusión en valores no admitidos a negociación en mercado secundario oficial, debe probarse la intención de eludir, aunque existen supuestos de presunción iuris tantum. En el caso concreto, al estar los inmuebles afectos a actividades económicas, no parece existir ánimo elusorio bajo los supuestos de presunción legal.
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