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A query was raised regarding whether VAT or Personal Income Tax (IRPF) regulations should apply when determining if a company's real estate is allocated to a business activity (to prevent tax avoidance). The Directorate-General for Taxes (DGT) ruled that VAT regulations must prevail.
Cuestión planteada Si los requisitos de afectación de un bien inmueble a la actividad empresarial a los efectos de aplicar el artículo 314 del Texto Refundido de la Ley del Mercado de Valores se deben considerar de acuerdo con la normativa del Impuesto sobre el Valor Añadido o el Impuesto sobre la Renta de las Personas Físicas.
Para interpretar el artículo 314 de la LMV, que regula la transmisión de valores en la imposición indirecta, debe aplicarse la normativa del IVA y no la del IRPF. Esto se debe a que el precepto regula la tributación en el IVA o en el ITPAJD, y por coherencia debe utilizarse una definición de afectación común para ambos impuestos indirectos.
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