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Companies have requested a ruling on the VAT and ITP/AJD taxation of a two-phase operation: the transfer of a hotel (real estate and productive unit) followed by the sale of shares in the receiving companies. The DGT analyses the application of non-subjectivity due to the transfer of a business and the exemption on the transfer of securities.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de las transmisiones que tienen lugar en la primera y segunda fase de la operativa descrita.
La transmisión del inmueble sin estructura organizativa es una mera cesión de bienes sujeta a IVA. La transmisión de la unidad productiva (sin el inmueble) es no sujeta a IVA si el adquirente dispone del inmueble mediante arrendamiento de forma duradera. La transmisión de participaciones sociales está exenta de IVA e ITP/AJD, salvo que se pretenda eludir el impuesto de los inmuebles mediante la transmisión de valores en el mercado secundario.
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