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A company has enquired whether the purchase of shares in a real estate firm on the secondary market is exempt from VAT and Transfer Tax (ITPAJD). The Directorate General for Tax (DGT) responds that, as a general rule, the transaction is exempt, unless it is proven that the purpose is to evade tax on the transfer of the underlying real estate assets.
Cuestión planteada El consultante desea conocer la sujeción y, en su caso, exención del Impuesto sobre el Valor Añadido, así como, si la operación planteada estaría exenta del Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados conforme a lo dispuesto en el artículo 314 de la Ley de Mercado de Valores o quedaría exceptuada de dicha exención por encontrarse dentro del ámbito de aplicación del apartado 2 del referido precepto.
La transmisión de valores está exenta de IVA e ITPAJD según el artículo 314 del TRLMV. No obstante, si se pretende eludir el impuesto de la transmisión de inmuebles, la operación tributará como transmisión de bienes inmuebles. La intención de elusión es una cuestión de hecho que la Administración debe probar, aunque existen supuestos donde se presume si se cumplen requisitos objetivos de control o aportación de inmuebles.
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