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A taxpayer inquired whether the VAT or Personal Income Tax (IRPF) criteria for property allocation should be applied when determining exemption eligibility for the transfer of securities by a real estate company. The Directorate General for Taxes (DGT) ruled that VAT regulations must prevail as they concern indirect taxation.
Cuestión planteada Determinar si a los efectos de lo dispuesto en el artículo 314 de la Ley del Mercado de Valores, Real Decreto Legislativo 4/2015, de 23 de octubre, el requisito de afectación a actividades empresariales o profesionales en relación con una actividad de arrendamiento debe interpretarse de acuerdo con la normativa del Impuesto sobre el Valor Añadido o con la del Impuesto sobre la Renta de las Personas Físicas.
A efectos del artículo 314 de la LMV, el concepto de bienes afectos debe ser el previsto por la normativa del IVA. Esto se debe a que el precepto regula la transmisión de valores en la imposición indirecta (IVA e ITPAJD) y no en la directa. Por coherencia, se aplica la definición de bienes que forman parte del patrimonio empresarial según el IVA, tanto si la operación queda sujeta al IVA como al ITPAJD.
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