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A company has requested clarification regarding the taxation of the sale of shares in a non-listed third-party entity. The DGT has determined that the transaction is not subject to VAT and is, as a general rule, exempt from Transfer Tax (ITP) and Stamp Duty (AJD), unless an intention of tax avoidance is demonstrated.
Cuestión planteada Tributación de la operación en el Impuesto sobre Transmisiones Patrimoniales Onerosas y Actos Jurídicos Documentados e Impuesto sobre el Valor Añadido.
La transmisión de valores, admitidos o no a negociación en mercado secundario oficial, está exenta de IVA e ITP y AJD. No obstante, si se pretende eludir el impuesto de la transmisión de inmuebles mediante la transmisión de valores, la operación tributará como transmisión de inmuebles. Para aplicar esta excepción, debe existir intención de elusión, lo cual es una cuestión de hecho que la Administración debe probar.
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