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A taxpayer queried whether acquiring shares in a company dedicated to leasing premises constitutes a sale of shares subject to VAT or a transfer of real estate. The DGT ruled that the transfer of shares is typically exempt, unless used to circumvent real estate tax, or may be not subject to tax if an autonomous economic unit is transferred.
Cuestión planteada Si la operación tributa en el Impuesto sobre el Valor Añadido como venta de participaciones o como entrega de un bien inmueble y, en tal caso, si se podría renunciar a la exención.
La transmisión de participaciones está exenta de IVA, salvo que se aplique la cláusula antifraude por intención de eludir el impuesto de los inmuebles. En ese caso, la operación tributará como transmisión de inmuebles. Por otro lado, si se transmite la totalidad de las participaciones de una entidad que constituye una unidad económica autónoma, la operación podría no estar sujeta al IVA.
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