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The consultant asks whether acquiring 100% of shares in a company whose only asset is a leased property is exempt from VAT and ITPAJD. The DGT responds that the transfer of shares is generally exempt, unless intent to evade property taxes is proven.
Cuestión planteada Exención de la venta de acciones en el Impuesto sobre el Valor Añadido y en el ITPAJD.
La transmisión de valores está exenta de IVA e ITPAJD según el artículo 314 de la LMV. No obstante, si se pretende eludir el pago de los tributos que gravarían la transmisión de los inmuebles, la operación tributará como transmisión de inmuebles. Para que se aplique esta excepción, deben concurrir tres requisitos: transmisión en mercado secundario, valores no admitidos a negociación en mercado secundario oficial y la pretensión de elusión. En el caso concreto, al ser el inmueble afecto a actividad empresarial, no se cumplen los supuestos de presunción de elusión del artículo 314.2 de la LMV, aunque la Administración puede comprobar la intención de elusión de hecho.
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