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The applicant asks whether the donation of shares in companies with agricultural assets is considered a donation of movable or immovable property. The DGT responds that, although the general rule applies to movable property, it may be treated as a donation of real estate if the requirements for tax avoidance under Article 314.2 of the TRLMV are met.
Cuestión planteada Si, conforme a lo dispuesto en el artículo 32 de la Ley 22/2009, de 18 de diciembre, por la que se regula el sistema de financiación de las Comunidades Autónomas de Régimen Común y Ciudades con Estatuto de Autonomía y se modifican determinadas normas tributarias, la donación de las participaciones sociales de ANSL y VPCSL, expuesta anteriormente, que no determina la adquisición por el donatario del control de tales sociedades (en ningún caso se alcanza el 50 por 100 del capital social) tendría la consideración de donación de bienes muebles (participaciones sociales) o de bienes inmuebles.
La donación de valores se considera donación de bienes inmuebles solo si concurren tres requisitos: que sean valores no admitidos a negociación en mercado secundario oficial, que la donación se realice en el mercado secundario y que exista ánimo de eludir los tributos que gravarían la donación de los inmuebles. La obtención del control de la entidad no es un requisito imprescindible para que se aplique esta excepción, aunque sí lo es para activar las presunciones de elusión de la ley.
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