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A query was raised regarding the taxation and the taxable person in the acquisition of 100% of the shares of an entity whose assets consist primarily of real estate not used for business activities. The DGT ruled that, as the objective requirements for tax avoidance are met, the transaction will be taxed as a transfer of immovable property.
Cuestión planteada Tributación de la operación y determinación del sujeto pasivo.
La transmisión de valores en el mercado secundario está exenta de ITPAJD, salvo que se pretenda eludir el impuesto de los inmuebles. Si se obtiene el control de una entidad cuyo activo esté formado en al menos un 50% por inmuebles en España no afectos a actividades empresariales, se presume la intención de elusión. En este caso, la adquisición de participaciones tributará como transmisión de inmuebles y el sujeto pasivo será el adquirente.
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