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A lawyer requested clarification on whether the purchase of shares in a professional civil society, alongside the simultaneous disposal of real estate, was subject to VAT or Stamp Duty. The DGT ruled that the transfer of shares is exempt provided there is no intent to evade real estate taxes, and that the delivery of the property constitutes an operation subject to VAT but partially exempt.
Cuestión planteada Si la operación de compraventa de las participaciones sociales tributa por el Impuesto sobre el Valor Añadido o en su caso, se encuentra sujeta a la modalidad de transmisiones patrimoniales del Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados.
Las participaciones de una sociedad profesional inscrita en el Registro Mercantil son valores y su transmisión está exenta de IVA e ITP, salvo que se pretenda eludir el impuesto de los inmuebles de la entidad. Para que la excepción de elusión sea aplicable, debe haber ánimo de fraude, lo cual es una cuestión de hecho que la Administración debe probar. En el caso de que el activo no contenga inmuebles no afectos a la actividad, no se cumplen los requisitos de presunción de elusión. La salida del inmueble de la sociedad hacia los socios se considera una entrega de bienes sujeta y exenta de IVA.
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