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A query was raised regarding whether the acquisition of shares in a company whose assets consist primarily of rural properties used for agricultural exploitation is subject to ITPAJD. The DGT ruled that, as the properties are tied to an economic activity, the presumption of intent to evade tax does not apply.
Question posed: Whether, despite the fact that the assets of the company SSL are composed fundamentally (in more than 50 percent) of real estate of a rural nature used for an agricultural and livestock exploitation, the acquisition of the shares of said company by the applicant shall be subject to the Transfer Tax and Stamp Duty in application of the provisions of article 314.2 of the Consolidated Text of the Securities Market Law approved by Royal Legislative Decree 4/2015, of October 23.
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