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A query was raised regarding whether an exchange of shares in two entities to form a new company qualifies for the exemption under Article 108 of the Securities Market Act. The DGT indicates that while the exemption is the general rule, it may be lost if the transaction is intended to evade tax on the transfer of the entities' real estate assets.
Cuestión planteada Si en ambas operaciones se cumpliría lo dispuesto en el artículo 108 de la Ley del Mercado de Valores.
La transmisión de valores está exenta de IVA e ITPAJD, salvo que se pretenda eludir el impuesto que gravaría la transmisión de los inmuebles de las entidades representadas. Para que se aplique la regla de tributación como transmisión de inmuebles, debe haber una transmisión en mercado secundario de valores no admitidos a negociación con ánimo de elusión. La Administración debe probar la intención de elusión, aunque existen supuestos donde se presume si se cumplen requisitos objetivos de control o composición de activos inmobiliarios.
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