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An entity has requested clarification on whether purchasing all shares in a company with real estate assets is exempt from Transfer Tax (ITP). The Directorate General for Taxes (DGT) explains that the transfer of securities is exempt, unless it is intended to circumvent real estate taxes, which requires an analysis of the use of the assets and the purchaser's intent.
Cuestión planteada Tributación de la operación societaria de la compraventa de participaciones a efecto del artículo 314 del Texto refundido de la Ley del Mercado de Valores.
La transmisión de valores está exenta de IVA e ITP según el artículo 314 del TRLMV. No obstante, la exención no será aplicable si se pretende eludir el pago de los tributos que gravarían la transmisión de los inmuebles propiedad de la entidad. Para que se presuma el ánimo de elusión, se debe obtener el control de una entidad cuyo activo esté formado en al menos un 50 por ciento por inmuebles no afectos a actividades empresariales o profesionales. La determinación del ánimo de elusión es una cuestión de hecho que debe probar la Administración, salvo en los supuestos de presunción legal donde el contribuyente puede probar lo contrario.
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