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A real estate developer has enquired whether the sale of its shares to a new company is subject to tax. The DGT has ruled that, as a general rule, the transfer of securities is exempt, unless there is evidence of an intention to evade the taxes that would apply to a direct transfer of the real estate assets.
Cuestión planteada Aplicación del artículo 108 LMV.
La transmisión de valores no admitidos a negociación en un mercado secundario oficial está exenta de IVA o ITPAJD según el artículo 108 de la LMV. No obstante, si se pretende eludir el pago de los tributos que gravarían la transmisión de los inmuebles, la operación tributará como una transmisión de bienes inmuebles. La Administración debe probar la intención de elusión, aunque existen supuestos donde se presume dicha intención si se cumplen requisitos objetivos de control o de aportación de inmuebles.
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